Dear All, Kindly note that the Hon’ble Mumbai CESTAT in the case of Umasons Auto Compo Pvt Ltd v. CCE, Aurangabad [2014-TIOL-126-CESTAT-MUM] has held that once the amount of Service Tax on Goods Transport Agency has been paid by the Service Provider [instead of Service recipient] and the same has been accepted by the Revenue, the same service tax cannot be demanded again from the Service Recipient on the premise that the Service Provider can claim refund of the excess service tax paid.
Posted on: Thu, 30 Jan 2014 12:35:31 +0000