TMI Blog2009 (7) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid by service recipient to be verified - Prima facie, we are convinced that whole case needs through testing on the basis of material facts on record to come to a conclusion in the course of hearing on all aspects such as time-bar, nature of activity, payment of tax by National Coal Fields Ltd., etc. – stay granted - ST/302/2009 - ST/236/2009(PB), - Dated:- 1-7-2009 - S/Shri D.N. Panda, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at related to GTA and tax on such service was discharged by the National Coal Fields. However, this is subject to verification by Revenue. He therefore, submits that when the material facts came to the knowledge of the Department on 20th September, 2007 while examining the case of National Coal Fields Ltd., they could not issue show cause notice to the present appellant on the same date. Show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit. 4. Heard both the sides and examined the impugned order. 5. The impugned order throws light that activity of coal transportation was also a contract between the parties. Shri Batra draws our attention to page 52 which throws light on the activity and that relates to breaking of coal. The work order also exhibits that part of the activities are transportation. However, averment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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