https://www.taxtmi.com/caselaws?id=329169 The Court ruled in favor of Food Corporation of India (FCI), quashing recovery notices under section 87 of the Finance Act, 1994. FCI challenged service tax recovery, claiming exemption for cargo handling services. The Commissioner confirmed demand against Kailash Enterprise, holding FCI's recovery must be deposited under Section 73A. Kailash Enterprise faced penalties under Section 77 for non-compliance. Despite the Government seeking recovery from FCI, the Court found no liability, as confirmed by the Commissioner's order. The judgment clarified exemption interpretations and service tax deposit obligations for providers. en-us Thu, 16 Jun 2016 00:00:00 +0530 Sat, 19 Nov 2016 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329169 The Court ruled in favor of Food Corporation of India (FCI), quashing recovery notices under section 87 of the Finance Act, 1994. FCI challenged service tax recovery, claiming exemption for cargo handling services. The Commissioner confirmed demand against Kailash Enterprise, holding FCI's recovery must be deposited under Section 73A. Kailash Enterprise faced penalties under Section 77 for non-compliance. Despite the Government seeking recovery from FCI, the Court found no liability, as confirmed by the Commissioner's order. The judgment clarified exemption interpretations and service tax deposit obligations for providers. Case-Laws Service Tax Thu, 16 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329169