2016 (7) TMI 994

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mation 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. - ST/52969-52974/2014-S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. The ld. Consultant further submits that service tax demand of ₹ 91,00,000/- is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f service M/s. Western Coalfield Ltd. has deposited the service tax, which has been accepted by the Department. Further, we find that substantial demand in this case is barred by limitation of time. However, considering the nature of activities undertaken by the appellant, we are of the prima-facie view that the disputed service is not conforming to the definition of GTA Service. Therefore, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X