2018 (2) TMI 719

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....ant (s) Shri Gyanendra Kumar Tripathi, 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 in....

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....tax. Inasmuch as they have not paid the tax to 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 sa....