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2015 (11) TMI 566 - AT - Service TaxWaiver of pre deposit - Mining service - appellant transported the mineral (coal) from pithead area to the Railway siding within the Coalfield premises - Held that:- Prima facie, the conclusion by the Commissioner that the appellant had provided mining service is wholly inconsistent with the Scheme of Finance Act, 1994, in particular, in the context of the Transport of Goods by Road and mining services enumerated as distinct services. We also notice that in an identical fact situation, the Tribunal by the interim order dated 30.6.2015 granted waiver in full and stayed all further proceedings for recovery of the assessed liability pursuant to the order impugned - we grant waiver in full and stay all further proceedings for recovery of the assessed, pending disposal of the appeal. - Stay granted.
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