Department cannot demand service tax again if same already been paid on behalf of appellant

Waymark Logistics Vs Principal Commissioner of GST & Central Excise (CESTAT Chennai)

Brief facts are that the appellants are registered with the Service Tax Department for rendering CHA services. During audit of their accounts, it was noticed that though the appellant was registered with the Customs Department as a Custom House Agent, they had not issued any invoice in their name and had allowed another entity M/s. Trinity Clearing and Shipping Agencies, Chennai to use their CHA license and service registration number in

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