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2011 (9) TMI 333 - CESTAT, KOLKATAService Tax - G.T.A. Service - Appellant contended that corporate office registered themselves as an input service distributor and the transporters while raising the invoices had raised it on corporate office but the goods were sent to the factory Corporate office paid the Service Tax - amount to taxing the same service twice - hence decided that Appellants should be given another opportunity to produce evidence and prove to the original adjudicating authority that the services in respect of which demand has been confirmed now had actually suffered Service Tax and paid by the corporate office - Stay Petition and remand the matter to the original adjudicating authority for fresh adjudication - Decided against the favour of appellant.
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