2018 (8) TMI 1806

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate Advocate (s) For The Respondent (s) : Shri D. Halder, A.C. (AR) ORDER Per Shri P. K. Choudhary : Briefly stated the facts of the case are that the appellant is a manufacturer of Pen. Show Cause Notice dated 19.09.2012 was issued alleging that the assessee have not paid service tax on the transportation charges paid on carriage inward charges and carriage outward charges for the per....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....It is his submission that the service providers were registered with the service tax department and had charged service tax in their bills and the appellants have paid the same to them. 3. The Ld. D. R. reiterates the orders of the lower authorities. 4. Heard both sides and perused the appeal records. 5. I find that the issue to be decided in the present appeal is whether the GTA service ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 7. I find that the Central Board of Indirect Taxes and Customs vide TRU clarification Notification F No. 341/18/2004-TRU(PT) dated 17.12.2004 has clarified that if service tax due on transportation of a consignment has been paid or is payable by a person liable to pay service tax, service tax should not be charged for the same amount from any other person, to avoid double taxation. 8. In vi....