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2014 (1) TMI 1249 - CESTAT KOLKATAWaiver of pre-deposit of Service Tax - Penalty u/s 78 - Business Auxiliary Service - Held that:- Applicant are engaged in the production and supply of the coal; and sizing of coal is one of the activities of their integrated process in production and supply of the coal. They are required to supply coal of the size not exceeding 200 mm. to 250 mm., for which they undertake the activity of sizing of coal. Prima facie, we find that the element of cost of sizing of coal is included in the assessable value for payment of sales tax, which is also revealed from the sales tax receipt. The fact that the activity was brought under the Central Excise net with effect from March, 2011, also is not in dispute. Prima facie, we find that sizing of coal is part of the integrated process of mining and sale of coal. In these circumstances, we find that the Applicant are able to make out a prima facie case for total waiver of the pre-deposit - Stay granted.
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