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2018 (8) TMI 1806 - CESTAT KOLKATANon-payment of service tax - transportation charges paid on carriage inward charges and carriage outward charges for the period from 2007-08 to 2011-12 - Reverse Charge Mechanism - HELD THAT:- The service tax has been confirmed against the appellant who are availing the services on the goods transport agency during the period from 2007-08 to 2011.12. It is on record that the service tax on the said services stands paid by the transporter - It is the case of the Revenue that it was the liability of the appellant to pay the service tax under the reverse charge mechanism and the service tax paid by the transporter who provided the services, cannot be treated as a valid payment. However, the revenue has not refunded the service tax paid by the transporters to them. 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. Once tax has already been paid on the services, it was not open to the Department to confirm the same against the appellant, in respect of the same services - appeal allowed - decided in favor of appellant.
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