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2014 (3) TMI 229 - AT - Service TaxWaiver of pre-deposit - GTA service or Cargo Handling Service - Penalty u/s 77 & 78 - Held that:- as per work order dated 06.06.2005 and 26.07.2005 issued by M/s. Tayo Rolls Ltd.(purchase section)in favour of the Applicant namely M/s. Radha Transport Company, gives the discretion of job as ‘transportation of iron ore’ from Tatanagar Goods Shed to M/s. Tayo Rolls Ltd.. Rate is including of loading and unloading from wagon. Note- The above rates include demurrage and warfrage charges. It is thus evident from impugned work order that transportation of iron ore is the principal activity of the Applicant and for the purpose of said transportation they are also doing the job of loading and unloading from the wagon - prima facie Applicant was providing transportation services, which is not covered within the purview of ‘Cargo Handling Services’. Hence, the Applicant has made out a prima facie case for waiver of pre-deposit of entire amount of Tax and penalty. Accordingly, pre-deposit of Tax and penalties is waived till the disposal of the Appeal - Stay granted.
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