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2015 (11) TMI 781 - CESTAT KOLKATAWaiver of pre deposit - Penalty u/s 78 - transportation of raw materials - Held that:- The charges in respect of loading and un-loading of the materials and internal transportation, are shown separately in the agreement. In case of M/s Balmer Lawrie & Co. Ltd. (2013 (11) TMI 712 - CESTAT MUMBAI), it has been held that when cargo handling charges and transportation charges are shown separately in the bills raised, then service tax liability is required to be discharged only on cargo handling services and that question of leviability of service tax on the entire amount is un-sustainable. Similarly, in case of M/s Jai Jawan Coal Carriers Pvt. Ltd. (2014 (6) TMI 393 - CESTAT NEW DELHI), it has been held by CESTAT, New Delhi, that when activity of loading of materials into trucks and its subsequent un-loading is clearly identified from the transportation of materials within the factory, then service tax would not be chargeable on the amount charged towards transportation of materials. In view of the above case laws, the Appellant has made out a prima-facie case for complete waiver of the confirmed dues. - there will be stay on recovery of the confirmed dues, interest and penalty till the disposal of this appeal. - Stay granted.
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