Tax can not be claimed from both service provider & recipient

CESTAT, NEW DELHI BENCH Commissioner of Central Excise, Kanpur v. Om Tea Company FINAL ORDER NOS. ST/A/214-215/ 2012 – CUS. APPEAL NOS. ST/ 603-604 OF 2008 FEBRUARY 23, 2012 ORDER D.N. Panda, Judicial Member – Revenue has come in appeal with the grievance that it is affected for no service tax liability discharged by the respondent on Goods Transport Service. 2. Shri Rupesh Kumar, learned Counsel says that there is no dispute by Revenue that for the self same service provided by the transporter and that was received by the respondent, tax was collected from the tra...