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2014 (12) TMI 963 - AT - Service TaxWaiver of pre-deposit - Mining Services - transportation of lignite from the mines to the power plant under the GTA services and also for transportation of fly ash - Held that:- agreement between two parties for the mining and transportation as individual expenses can not be considered to be falling under one heading i.e. ‘Mining Services’. This is our prima-facie view. This our prima-facie view is fortified by the decision of the Tribunal in the case of R.K. Transport Company (2012 (3) TMI 271 - CESTAT, NEW DELHI). On perusal of the circular which has been relied upon by the adjudicating authority, we also find that the said circular specifically talks about vivisection of the contract for the purposes of charging under the of Cargo Handling Services and Transportation Services - appellant has made out a prima-facie case for the waiver of pre-deposit of the amounts involved. Accordingly, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the disposal of the appeal. - Stay granted.
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