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2009 (1) TMI 219 - CESTAT, AHMEDABADDouble collection of service tax – appellant submitted that the service tax amount demanded from that has been already been paid by the transporters but the demand has been confirmed on the ground that as per the notification, recipient of the service is liable to pay the tax - They have also submitted that in the circular issued by CBEC vide F. No. 341/18/2004 TRU(PT) dated 17-12-2004 it has been clarified that if service tax due on transportation of a consignment has been paid service tax should not be charged for the same amount from any other person to avoid double taxation – held that – prima facie the case is in favor of appellant – stay granted.
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