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2014 (8) TMI 447 - CESTAT CHENNAIPayment of tax by C&F Agents on outward transportation services - Revenue contends that respondents are the exporter and they are paying service tax on inward goods transportation services but are not paying service tax on outward transportation service - Held that:- It is a clear finding in the impugned order by the Commissioner (Appeals) that service tax has been paid by the C&F Agents. In the Show Cause Notice nothing is contrary to that whether C&F Agents has paid service tax or not. It is settled law that service tax to be paid once not twice. If the department has any doubt regarding non-payment of service tax by the C&F Agents, they are free to go and verify the records. The challenge of the Revenue is that service tax is not paid by the respondents and not by the C&F Agents. As in this case, Service tax has been paid by the C&F Agents, the demand of service tax on the respondent is not sustainable - Decided against Revenue.
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