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2015 (1) TMI 1284 - AT - Service TaxWaiver of pre-deposit - Demand of Service tax - Mining Service - Transportation of coal from coal quarries/faces/bunkers/surface, etc., to various railway siding/dumps/stock yards, etc., within the mining areas - Appellant contended that the service clearly falls in the scope of GTA service and the service recipient, is paying service tax accordingly under reverse charge mechanism - Held that:- prima facie the activity would fall under the scope of GTA and not under the scope of mining service. The fact that the service recipient, namely, SECL, has already deposited the service tax for this service under GTA service under reverse charge mechanism further strengthens the contention of the appellants. Indeed prima facie the C.B.E. & C. Circular No. 232/2/2006-CX-4, dated 12-11-2007 did not consider the impugned service to be mining service. - Waiver granted
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