TMI Blog2013 (8) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... een from the record that the appellant has been taking a consistent stand that all the transportation of coal/coke has been done by the truck owners, and the freight is paid through M/s Shreeji Shipping to them and not to Goods Transport Agency - prima facie, appellant has made out a case for complete waiver of pre-deposit of the amounts involved - Following decision of LAKSHMINARAYANA MINING CO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.1,10,07,322 u/s 77 Rs.1,10,07,322 Rs.5,000 2005-2006 to 2008-2009 15.04.2010 ST/162/2012 Rs.9,18,515 and u/s 76 Rs.9,18,515 Rs.5,000 2009-2010 15.04.2010 2. The above said demands are confirmed as Service Tax liability, interest thereof and penalties imposed, on the ground that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shreeji Roadways are the transport agencies. It is his submission that the appellant had directed M/s Shreeji Shipping/M/s Shreeji Roadways for making cash payment to individual truck owners, which were reimbursed by them to M/s Shreeji Shipping/M/s Shreeji Roadways. He would submit that the order in the case of Laxminarayana Mining Co. 2009 (16) STR 691 (Tri-Bang) which has been followed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w our attention to the statement recorded of the General Manager of the appellant. 5. On careful consideration of the submissions made by both sides and perusal of the records, we find that in all these 3 cases, there is no evidence to show that M/s Shreeji Shipping/M/s Shreeji Roadways has raised invoices in the name of the appellant for transportation of coal/coke from Port to the factory prem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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