https://www.taxtmi.com/caselaws?id=763784 Service tax could not be demanded on SBM hiring, CHA, loading and GMB shipping charges where the actual service provider had already discharged tax and the appellant only raised reimbursement invoices later reversed under a retrospective contractual amendment. The Tribunal found that the appellant was not the service provider for the relevant activity, the same service could not be taxed again, and the amendment eliminated any surviving consideration. On that basis, the demand was unsustainable and the consequential penalty challenge also failed. 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 Service tax could not be demanded on SBM hiring, CHA, loading and GMB shipping charges where the actual service provider had already discharged tax and the appellant only raised reimbursement invoices later reversed under a retrospective contractual amendment. The Tribunal found that the appellant was not the service provider for the relevant activity, the same service could not be taxed again, and the amendment eliminated any surviving consideration. On that basis, the demand was unsustainable and the consequential penalty challenge also failed. Case-Laws Service Tax Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763784