https://www.taxtmi.com/caselaws?id=763784 The court ruled that the appellant is not liable for service tax on SBM hiring charges, CHA charges, loading charges, and GMB shipping fees, as the actual service provider, Reliance, had already paid the tax. The retrospective amendment in the contract with OPAL led to the reversal of invoices, indicating no consideration was received, thus negating the tax liability. The demand for service tax was found impermissible as it would result in double taxation. Consequently, the Revenue's appeal for penalty revision was dismissed, and the appellant's appeal was allowed. en-us Wed, 04 Dec 2024 00:00:00 +0530 Sat, 28 Dec 2024 08:30:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763784 The court ruled that the appellant is not liable for service tax on SBM hiring charges, CHA charges, loading charges, and GMB shipping fees, as the actual service provider, Reliance, had already paid the tax. The retrospective amendment in the contract with OPAL led to the reversal of invoices, indicating no consideration was received, thus negating the tax liability. The demand for service tax was found impermissible as it would result in double taxation. Consequently, the Revenue's appeal for penalty revision was dismissed, and the appellant's appeal was allowed. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763784