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Saluja Transport Co. Versus C.C.E. & S.T., Bhopal

2016 (7) TMI 994 - CESTAT NEW DELHI

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 d .....

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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-ST [DB] - STAY ORDER NO. 50819-50824/2016 - Dated:- .....

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ax 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 re .....

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ient. 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 t .....

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rch, 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 ref .....

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