We are sharing with you an important judgement of the Honble Mumbai CESTAT, in the case of Umasons Auto Compo Pvt. Ltd. Vs. Commissioner of Central Excise Customs, Aurangabad 2014 - TIOL 126 CESTAT - MUM on following issue Issue Whether Service Tax can be demanded again from the Service Recipient under reverse charge, where the same has been paid by the Service Provider and accepted by the Department Facts Background M/s Umasons Auto Compo Pvt. Ltd. the Appellant or the assessee was receiving Goods Transport Agency GTA service from GTAservice providerfor which they were payingService Taxto the provider of GTA service. The provider of GTA service deposited the amount ofService Taxto the Department, which was duly accepted by them. Subsequently, the Appellant has availed Cenvat credit of the amount ofService Taxso paid to the provider of GTA service. The Assessing Officer raised demand forService Taxon GTA services availed by the Appellant on the ground that in respect of GTA services, service recipient i.e. the Appellant is liable to payService Taxin terms of Section 682 of the Finance Act, 1994 the Finance Act , and if the same has been paid by theservice provider, recipient can seek refund of the same. The assessee preferred an appeal before the Commissioner of Customs Central Excise Appeals, Aurangabad who has upheld the Adjudication order and confirmed the demand. Hence the Appellant preferred an appeal before the Honble Mumbai CESTAT. Held It is held by the Honble CESTAT that once the amount ofService Taxis accepted by the Revenue from the provider of GTA service, it cannot be demanded again from the recipient of the GTA service . Therefore, the Honble CESTAT rejected the contention of the Department and decided the case in favour of the Appellant.