Appellate Tribunal confirms Service Tax liability, grants stay. Penalties under Finance Act, 1994.

The Appellate Tribunal CESTAT, Ahmedabad confirmed a Service Tax liability of Rs. 2,11,339 against the appellant but granted an unconditional stay as they were not involved in Cargo handling. Penalties were imposed under various sections of the Finance Act, 1994.

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The Appellate Tribunal CESTAT, Ahmedabad confirmed a Service Tax of Rs. 2,11,339 against the appellant but allowed the stay petition unconditionally as they were found not connected with the Cargo handling activity. Penalty of equal amount imposed under Section 76 and Section 78 of the Act and Rs. 2,000 under Section 77 of Finance Act, 1994.

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