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2014 (2) TMI 1129 - CESTAT NEW DELHIWaiver of pre-deposit of Service tax - Sale and purchase of coal or Commission agent - Business auxiliary services - Held that:- appellant is purchasing coal from the CIL under the cover of invoices raised by CIL on payment of Sales Tax. Further the coal purchased is being sold by them to small consumers in the country on the basis of invoices raised by the appellants and on payment of Sales tax. This fact, by itself, is sufficient to reflect upon the nature of the relationship being enjoyed by the appellant with M/s. Coal India Ltd. This shows that the appellant is a buyer and seller of coal and cannot be held to be providing any service to M/s. Coal India Ltd. - Following decision of Ahmedabad Stamp Vendors Association vs. Union of India [2002 (6) TMI 32 - GUJARAT High Court] - Stay granted.
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