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2018 (8) TMI 1979 - CESTAT KOLKATADemand of Service Tax - difference between value as per the Profit & Loss A/c. and the value as declared in ST-3 Returns in respect of claim of payment of outward freight, loading/unloading, rail freight, clearing and forwarding and the amount paid by the Transporters - period 2009-2010 and 2010-2011 - HELD THAT:- Even though the liability to pay service tax as per Rule 2(1)(d)(v) of the Service Tax Rules and Notification No. 36/2004-ST has been shifted on the category of persons who have received the services and are liable to pay under the Reverse Charge Mechanism but the Tribunal has consistently held that once the assessee has paid the service tax to the service provider he cannot be made liable to pay service tax all over again. It is deemed appropriate to remand the matter to the Adjudicating Authority to verify the claim as made by the appellant in their grounds of appeal and pass order in accordance with law - appeal allowed by way of remand.
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