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2014 (6) TMI 132 - AT - Service TaxWaiver of pre deposit - mining of coal service - Cargo handling service - Held that:- to attract levy of Service Tax for cargo handling, the service provider has to be a cargo handling agency which is to say the main business must be cargo handling. We are also of the view that the nature of the contract also has to be considered to come to the conclusion whether the service attracts levy of Service Tax or not. In this case the nature of transaction apparently is one of sale. It was vehemently argued by the learned Commissioner (AR) that in this case the service has to be segregated and it is a divisible contract. This according to him is because Silo charges are collected because of a different Notification of Govt. of India. Even though we find some force in this argument, because of the definition of the service and service provider which we have discussed above, we feel that whether consideration of these arguments would affect the main clause or not would also require an in depth consideration and detailed analysis. Further in view of the complex issues involved when the legal aspects which we have discussed above, the Appellant also has a strong case as regards limitation - Prima facie case in favour of assessee - Stay granted.
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