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2018 (2) TMI 719

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....thi, AC(A.R.)  for the Revenue Per Mrs.Archana Wadhwa Both the appeals are being disposed of by a common order as the issue involved is identical. 2. The appellants were availing the services of a transporter for movement of their inputs. They were paying the service tax to the transporters, who in turn were depositing the same with the Revenue inasmuch as they were registered service prov....

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....the Revenue, he confirmed the demands, by allowing the Revenue's appeal. 5. We find that there is no dispute about the fact that the service tax deposited by the transporters with the department. As such the objection of the Revenue cannot be appreciated, as it would amount to double deposit of the same amount of service tax on the services. The said position has already been considered by the Tr....