2014 (10) TMI 878

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..... business of individual truck owners as the appellant does not have its own trucks and taken it on rent under an agreement , they have earned the said amount as commission and they are again liable to pay service tax on the said amount Held that: the appellant has already discharged its service tax liability on the total collected amount from its customers, creating a duty liability in respect of a .....

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..... t. In the process he saves a small amount for himself. 2. The appellant has discharged its service tax liability on the entire amount of consideration received from its customers, under the category of GTA services. However, inasmuch as the appellant was saving a small amount, Revenue created tax liability on the same on the ground that by promoting the business of individual truck owners, they .....

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