TMI Blog2014 (7) TMI 934X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Bombay High Court deals with an obiter dicta. In the Bellary Iron & Ores Pvt. Ltd. case, the findings given therein are not obiter dicta of this Tribunal. The Tribunal discussed the entire notification and thereafter considered its scope and passed an order. Therefore, the same cannot be considered as an obiter dicta. As regards the reliance placed on the decision in the case of Gondal Prestressed Concrete, it is only an interim order and it is a settled position in law that interim order does not lay down any ratio. The appellant has also not pleaded any financial hardship - appellants have not made out any case for complete waiver of the dues adjudged against them - stay granted partly. - ST/86445/14 - Stay Order No. S/654/2014- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant and the freight charged was ₹ 1,500/- or less. The entire goods transported consisted of only one consignment and the consignee was the appellant. According to the learned Counsel for the appellant, the transaction is covered by the first situation i.e. the gross amount charged on consignments transported in a goods carriage does not exceed ₹ 1500/-. Therefore, it is his contention that the appellant is exempt from liability to service tax. He relies on the decision of this Tribunal in the case of Gondal Prestressed Concrete Vs. CCE, Rajkot wherein stay has been granted in a situation where the gross amount charged by the service provider is ₹ 1,500/- or below and therefore, in the present case also stay be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbay High Court deals with an obiter dicta. In the Bellary Iron Ores Pvt. Ltd. case, the findings given therein are not obiter dicta of this Tribunal. The Tribunal in para 12 12.1 discussed the entire notification and thereafter considered its scope and passed an order. Therefore, the same cannot be considered as an obiter dicta. As regards the reliance placed on the decision in the case of Gondal Prestressed Concrete, it is only an interim order and it is a settled position in law that interim order does not lay down any ratio. The appellant has also not pleaded any financial hardship. 6. In view of the above factual and legal position, we are of the considered view that the appellants have not made out any case for complete waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X
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