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2013 (8) TMI 605 - AT - Service TaxGoods Transport Agency services u/s 66A - Reverse charge mechanism - Waiver of pre deposit - Held that:- there is no evidence to show that M/s Shreeji Shipping/M/s Shreeji Roadways has raised invoices in the name of the appellant for transportation of coal/coke from Port to the factory premises. It is also seen from the record that the appellant has been taking a consistent stand that all the transportation of coal/coke has been done by the truck owners, and the freight is paid through M/s Shreeji Shipping to them and not to Goods Transport Agency - prima facie, appellant has made out a case for complete waiver of pre-deposit of the amounts involved - Following decision of LAKSHMINARAYANA MINING CO. Versus COMMR. OF S. T., BANGALORE [2009 (9) TMI 71 - CESTAT, BANGALORE] - Decided in favour of assessee.
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