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2012 (6) TMI 270 - CESTAT, KOLKATAWaiver of pre-deposit - Business Auxiliary Service and Cargo Handling Service – Held that:- one Agreement is in respect of extraction and transfer of coal, and the second one is in respect of transportation of coal within the mining area. As the Applicant is undertaking the activity of mining, which comes under the scope of Service Tax with effect from 1-7-2007, the transportation of coal within the mining is not subjected to Service Tax, pre-deposit of the Service Tax and penalties are waived and recovery of the same is stayed, Stay Petition is allowed
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