2008 (11) TMI 33 - AT - Service Tax

Original authority confirmed the demand and imposed penalties under various Sections, after holding that services rendered by them fall under the category of Cargo Handling Service . Commissioner (Appeals) has held that the activities undertaken by them do not fall under the category of Cargo Handling Service. The stay sought by the Department, if granted, would amount to giving final relief sought for in the appeal - no merit in the stay application, accordingly, it is rejected

Summary

The Appellate Tribunal CESTAT, New Delhi rejected the stay application filed by the Department in a case involving service tax demand of Rs.4,44,697 for 'Cargo Handling Service'. The Commissioner (Appeals) held that the activities did not fall under this category. The stay application was rejected as it would amount to granting final relief sought in the appeal.