https://www.taxtmi.com/caselaws?id=766998 CESTAT Ahmedabad held that service tax cannot be demanded twice on the same service under the Reverse Charge Mechanism. The appellant was liable to pay service tax for transportation services from a GTA, but since the service provider had already paid the tax, the department could not recover it again from the service receiver. The Tribunal relied on Dhariwal Industries Limited precedent, ruling that once service tax is paid by the transport agency, demanding it from the appellant would constitute double taxation, which is impermissible. The order confirming demand of Rs.1,17,881/- plus interest and penalties was set aside, and the appeal was allowed. en-us Thu, 06 Mar 2025 00:00:00 +0530 Sat, 30 May 2026 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766998 CESTAT Ahmedabad held that service tax cannot be demanded twice on the same service under the Reverse Charge Mechanism. The appellant was liable to pay service tax for transportation services from a GTA, but since the service provider had already paid the tax, the department could not recover it again from the service receiver. The Tribunal relied on Dhariwal Industries Limited precedent, ruling that once service tax is paid by the transport agency, demanding it from the appellant would constitute double taxation, which is impermissible. The order confirming demand of Rs.1,17,881/- plus interest and penalties was set aside, and the appeal was allowed. Case-Laws Service Tax Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766998