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2009 (5) TMI 102 - AT - Service TaxGTA service - Commissioner vide his impugned order passed in revision held that it was the duty of the appellant to pay the duty and accordingly confirmed the tax - Commissioner in his impugned order has nowhere disputed that the service tax on the GTA services so availed by the appellant already stands paid by the transporters. He has only gone by the technical and mechanical implementation of the notification to hold that it was the responsibility of the assessee to deposit the amount. However, the fact remains that the tax amount stands deposited with the exchequer as the same was paid by the transporters, second time confirmation from the appellant is not called for. On this short ground itself I set aside the impugned order
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