Service Recipient Not Liable for Double Taxation If Provider Has Paid Under Reverse Charge Mechanism in GTA Services.

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....GTA service under reverse charge mechanism - Once the service provider discharged the service tax where the service recipient is liable to pay the service tax, demand of service tax on the same service from the service recipient shall not sustain on the ground that the particular service which already suffered the service tax cannot be suffer the service tax twice on the same service. - AT....