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2013 (10) TMI 814 - CESTAT AHMEDABADWhether or not the appellant is required to discharge any service tax on the activities of Salt Harvesting, Salt lifting, salt loosening, salt loading & slat transportation - waiver of pre-deposit - Held that:- Salt fields and evaporation area was considered as a factory as per definition given in Sec. 2(j) and the process of evaporation and collection of salt was considered as a process of manufacture as given in sec. 2(f) before 28/02/1986. This aspect whether the stage of salt supplied to M/s. Tata chemicals Ltd. has reached the Stage of marketability or not is required to be gone into detail. Even if this aspect is decided against the appellant then also it has to be decided whether the movement of salt within the factory attracts services Tax liability under ‘Cargo handling Services’ in view of the judgments relied upon the appellant. No segregation of value of service wise and service tax liability has been provided to the appellant which are required to be provided. It has been held by CESTAT Bangalore in the case of United Telecoms Ltd Vs. Commissioner Service Tax Hyderabad [2010 (10) TMI 730 - CESTAT, BANGALORE] that show cause notice should bring out precisely the service tax liability so that appellant could defend the allegations effectively. In view of the above appellant has made out a strong case for complete waiver of the confirmed dues and penalties. Accordingly, there will be a stay against recoveries of these dues till the disposal of the appeal - Stay granted.
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