Judgment on cargo handling services

lAC Air Services Pvt. Ltd. vs. CST, Delhi 2013 (31) STR 155 (Tri-Del.)

The appellant in this case had agreement with AAI for Cargo Handling Services at Delhi International Airport. They pleaded that, since tax is paid by main contractor they are not liable to pay any tax. The Tribunal observed that, various circulars and trade notices clarifyingseparate duty liability not to be carved out against assessee where principal service provider has discharged duty liability on entire value. It is held that, second time confirmationof duty cannot be upheld and therefore demand is set aside.