29 December 2013
If service tax already paid to transporter as he has charged in his bill.. So am I again liable to pay the service tax on same as a service recipient... If yes, then won't it be paid twice..?
The Legal liability is of service receiver in this case. That liability does not disappear even assuming that the service provider has paid the service tax.
The department can insist on payment of service tax from you. However, you may escape on the grounds that there is no revenue loss to the department.