https://www.taxtmi.com/caselaws?id=327468 The judgment confirmed a service tax demand of approximately 5.17 crores against the applicant, along with interest and penalty. Discrepancies between the ST-3 return and balance sheet income led to a demand of 1.12 crores, with a prima facie case found in favor of the assessee. A demand of 1.65 crores related to customer deposits was acknowledged, with directions to deposit 60 lakhs towards interest liability. The tribunal resolved disputes over taxing customer deposits under the cargo handling category, emphasizing timely tax discharge and favoring the appellant in service tax category disputes pre and post 01.06.2007. Smaller demands related to support agency services were also confirmed. en-us Tue, 15 Mar 2016 00:00:00 +0530 Wed, 11 May 2016 11:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327468 The judgment confirmed a service tax demand of approximately 5.17 crores against the applicant, along with interest and penalty. Discrepancies between the ST-3 return and balance sheet income led to a demand of 1.12 crores, with a prima facie case found in favor of the assessee. A demand of 1.65 crores related to customer deposits was acknowledged, with directions to deposit 60 lakhs towards interest liability. The tribunal resolved disputes over taxing customer deposits under the cargo handling category, emphasizing timely tax discharge and favoring the appellant in service tax category disputes pre and post 01.06.2007. Smaller demands related to support agency services were also confirmed. Case-Laws Service Tax Tue, 15 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327468