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2010 (6) TMI 173 - CESTAT, CHENNAIDemand- Double payment- The assessees herein contend that the entire Service tax amount of P.s. 3,052/- confirmed against them on the ground that they were the ‘consignee’ and hence liable to pay Service tax on GTA services, has already been paid by the GTA to whom the assessees made payment along with freight. Held that- present demand amounts to double payment and not sustainable. Impugned order set aside.
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