Double taxation for same service activity is not legally permissible: CESTAT Chennai

Tamilnadu Electricity Board Vs Commissioner of GST and Central Excise (CESTAT Chennai) Introduction: In the recent case of Tamilnadu Electricity Board (TNEB) vs Commissioner of GST and Central Excise, the Customs Excise and Service Tax Appellate Tribunal (CESTAT) Chennai ruled against double taxation for the same service activity. The appeal, filed by TNEB, contested the demand for Service Tax, interest, and penalties. Detailed Analysis: The dispute arose from TNEB’s engagement in the manufacture of Line materials and Tower parts. The transport services provided by contractors were used...