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 transporter on such service and that has gone into the treasury. The notice issued proposed double taxation of the same service. Therefore, Revenue’s appeal may be dismissed following decision of the Tribunal in the case of CST v. Geeta Industries (P.) Ltd. [Final Order No. 105 of 2011, dated 25-1-2011].

3. Heard both sides and perused the record.

4. We are unable to find in the present appeal whether the service provided by the transporter was to someone else than the appellant. When the transporter is same and recipient is respondent and there is no contradiction that tax was collected from the transporter, double taxation on the same transaction is inconceivable under the present provisions of Finance Act, 1994. Once we do not find any loss of Revenue, it is difficult to agree with the learned DR’s proposition. We find that the present cases are within the four of the decision cited by the Respondent for which both the appeals of Revenue are dismissed.

NF