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2014 (10) TMI 878 - AT - Service TaxDemand of Service Tax - Already paid under GTA services - Appellant as a transport agency discharged its tax liability on the amount of consideration, it received from its customers but Revenue created tax liability on the ground that by promoting the business of individual truck owners as the appellant does not have its own trucks and taken it on rent under an agreement , they have earned the said amount as commission and they are again liable to pay service tax on the said amount Held that: the appellant has already discharged its service tax liability on the total collected amount from its customers, creating a duty liability in respect of a part amount from the same would amount to double taxation followed by the Tribunal's case in Jai Shree Road Lines v. CCE, Jaipur-II 2014 (1) TMI 717 - CESTAT NEW DELHI. - Decided in favour of appellant
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