ARV Update - Service Tax on GTA cannot be demanded from Service Recipient if paid by the Service Provider and accepted by the Department - Mumbai CESTAT

[Vikram Khaitan]

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.

 

In case you require any further clarification, feel free to get in touch with me.

 

Thanks & Regards,

 

CA Vikram Khaitan

Director- ARV Advisory Services (P) Ltd.

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D: +91-33- 2213 7625 / 3022 4196; M: +91-98315 86568

Email: vik...@arvsolutions.co.in / in...@arvsolutions.co.in

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