TMI Blog2014 (2) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... ng payment of service tax by the provider of GTA service. Once the amount of service tax is accepted by the Revenue from the provider of GTA service, it cannot be again demanded from the recipient of the GTA service - Decided in favour of assessee. - ST/326/10 - Final Order No. A/873/2013-WZB/C-IV(SMB) - Dated:- 28-11-2013 - S S Kang, J. For the Appellant : Mr A P Kolte, Adv. For the Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also relies upon the decision of the Tribunal in the case of Navyug Alloys Pvt. Ltd vs CCE C, Vadodara II reported in 2009 (13) STR 421 (Tri-Ahmd). 4. Revenue relies upon the finding of the lower authorities and submitted that as per the provisions of the Finance Act, recipient is liable to pay service tax in respect of GTA service and if the same has been paid by the service provider, he can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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