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TMI Blog2008 (12) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER The applicant filed this application for waiver of pre-deposit of tax and penalty. The applicant is a Registered Cooperative Society entered into an agreement with M/s. Rajasthan State Mines Minerals Ltd. (RSMML) and provided services of transportation, loading and unloading of limestone gitties into trucks from Sanu limestone mines to Jaisalmer Railway Station and then, unloading of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so relied upon the decision of the Tribunal in the case of R.K. Transport v. Commissioner of Central Excise, Raipur reported in 2008 (12) S.T.R. 722 (T-D). He also relied upon the Board Circular No. F. No. 137/175/2007-CX4 dated 6-8-2008. 4. Ld. DR reiterates the findings of the Commissioner. He submits that it is evident from the Agreement that they were rendering the loading and unloading servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges to Rs. 13,72,240/- and loading of Rs. 90,810/-. It appears that the applicant have provided the transportation of the goods and loading and unloading are incidental to the same work. In the Board's Circular dated 6-8-2008, it has been clarified as under :- "4. Issue 2: GTA providing service in relation to transportation of goods by road in a goods carriage also undertakes packing as an int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andling service." 7. In view of the above discussion, prima facie, we find that the applicant was providing transportation services, which is not covered within the purview of Cargo Handling Services. Hence, the applicant made out a prima facie case for waiver of pre-deposit of entire amount of tax and penalty. Accordingly, pre-deposit of tax and penalties is waived till the disposal of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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