2009 (5) TMI 95 - AT - Service Tax

Cargo Handling Service - Appellant contend that they himself worked out the tax liability making the contract divisible to various elements. The element relating to Cargo Handling Service has been taxed by self assessment of the appellant himself. - appellant has made deposit of Rs. 19, 74, 143/- - recovery of balance amount is stayed

Summary

The Appellate Tribunal CESTAT, Delhi ruled in favor of the appellant, allowing a stay on the realization of tax demand during the appeal. The appellant had self-assessed a tax liability of Rs.19,74,143 for Cargo Handling Service within a composite contract. The tribunal considered the appellant's deposit and directed no recovery beyond the admitted amount during the appeal.