https://www.taxtmi.com/caselaws?id=392607 The Tribunal ruled in favor of the Appellant in a case concerning service tax on deposits made by consortium members and differential rates charged for 'Cargo Handling Services.' The deposits were deemed refundable security deposits, not advances for services, and thus not subject to service tax. The Tribunal also found that the differential rates were based on commercial factors and not an attempt to evade taxes, leading to the dismissal of the demand for service tax on the differential amount. The impugned orders confirming the demands were set aside, and the appeals were allowed. en-us Fri, 22 Nov 2019 00:00:00 +0530 Fri, 20 Nov 2020 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392607 The Tribunal ruled in favor of the Appellant in a case concerning service tax on deposits made by consortium members and differential rates charged for 'Cargo Handling Services.' The deposits were deemed refundable security deposits, not advances for services, and thus not subject to service tax. The Tribunal also found that the differential rates were based on commercial factors and not an attempt to evade taxes, leading to the dismissal of the demand for service tax on the differential amount. The impugned orders confirming the demands were set aside, and the appeals were allowed. Case-Laws Service Tax Fri, 22 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392607