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2016 (7) TMI 994 - CESTAT NEW DELHI

2016 (7) TMI 994 - CESTAT NEW DELHI - TMI - Cargo 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 p .....

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ppellant herein is registered with Service Tax Department under the category of goods transport agency service. However, the Department has classified the service under the head Cargo Handling Service and confirmed the service tax demand of ₹ 2,30,78,996/- in the adjudication order in respect of all the cases. 2. Shri Sandeep Mukherjee, the ld. C.A. appearing for the appellant submits that the service receiver M/s. Western Coalfields Ltd. had deposited the service tax under the category of .....

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, covers the period from January, 2003 to March, 2008. 3. On the other hand, Shri Amresh Jain, ld. D.R appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that the contract entered into between the appellant and the service recipient clearly reflects that the services are confirming to the definition of cargo handling service. He further submits that the issue is covered by the decision of this Tribunal in the case of Nizamsingh Chauhan reported i .....

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