2013 (1) TMI 404

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..... petition is filed for the waiver of pre-deposit of an amount of Rs. 70,606/- confirmed as service tax liability with interest and penalties under various sections of Finance Act, 1994. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding Goods Transport Agency service which has been availed by the appellant for transportation of sand to their premises by tr .....

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..... us in this case, and both the orders are diagonally opposite. We also find strong force in the contentions raised by the learned Chartered Accountant that in respect of an identical issue, in the case of Essel Mining & Industries Limited [2010 (17) STR 406 (Tri. Kolkata)], the coordinate bench of the Tribunal has granted an unconditional stay where the gross amount charged by the service provider .....

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