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Judgment
The appellant is a transport agency, who entered into an agreement with its customers for doing the transportation business. However, the appellant
does not have his own trucks and for the purpose of transportation, hires the same from the individual truck owners to whom he pays a part amount as
rent. In the process he saves a small amount for himself.
The appellant has discharged its service tax liability on the entire amount of consideration received from its customers, under the category of GTA
services. However, in as much as the appellant was saving a small amount, Revenue created tax liability on the same on the ground that by promoting
the business of individual truck owners, they have earned the said amount as commission and they are again liable to pay service tax on the said
amount.
Though we find no favour with the said stand of the Revenue, but keeping in view that the appellant has already discharged its service tax liability
on the total collected amount from its customers, creating a duty liability in respect of a part amount from the same would amount to double taxation.
On the same ground, the Tribunal in the case of Jai Shree Road Lines vs. CCE, Jaipur - II reported in 2013 (31) S.T.R. 226 (Tri. - Del.) has set aside
the demand. By following the said decision, we find no merits in the impugned order passed by the authorities below. The same are accordingly set
aside and appeal allowed with consequential relief to the appellant.
(Dictated and pronounced in open court)