Service Tax Dispute Over Cargo Handling Services: Interest-Free Refundable Amounts Under Scrutiny by Commissioner's Ruling.

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....Demand of Service Tax - Cargo Handling Services - In order to establish a private siding to serve the customers, the Appellant claims to have collected interest free refundable amount from the members of the consortium. - the Commissioner was not justified in holding that the amount deposited by the members of the consortium with the Appellant had escaped assessment of service tax - AT....