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2016 (7) TMI 994 - CESTAT NEW DELHICargo handling service - service receiver had deposited the service tax under the category of goods transport agency as the service recipient. It is his submission that since the service tax paid by the recipient of service has been accepted by the department and retained as legitimate tax due, confirmation of demand under the category of cargo handling service is not appropriate as the same amounts to double taxation. Held that:- we are of the prima-facie view that the disputed service is not conforming to the definition of GTA Service. Therefore, we do not find merits in the submissions of the appellant for complete waiver of pre-deposit - stay granted partly.
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