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TMI Blog2014 (2) TMI 1129X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondent : Shri Devender Singh, Jt.CDR PER : Archana Wadhwa The prayer in the application is to dispense with the condition of pre-deposit of Service tax of Rs.1,07,30,726/- and penalty of identical amount confirmed against the imposed upon the applicant on the finding that they have provided business auxiliary services to M/s. Coal India Ltd. by purchasing and selling the coal. 2. Afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing paid by the appellant. 4. In the above scenario, Revenue by entertaining a view that such activity of outward sale and purchase and sale of coal is business auxiliary service to CIL, raised a demand of Service tax for the period February, 2005 to 31.3.09, by way of show cause notice dated 2.12.09. The appellant contended that they are buyers and sellers of coal and not providing any services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Gujarat High Court decision in the case of Ahmedabad Stamp Vendors Association vs. Union of India [2012 (124) Taxman 628 (Guj)]. In that case, the appellant was purchasing stamps from the State Government at a discounted price and was selling the same to the ultimate retail consumers. The Hon'ble High Court held that where the licensed stamp vendor take delivery of stamps on the basis of payme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elates to the car dealers promoting to car loans seekers services to their client banks/financial companies. Similarly, the Tribunals' decision in the case of Palani Andavar Mills Ltd. vs. CCE Coimbatore [2006 (2) STR 157 (Tri-Chennai)] relates to the activities of commission agents, who were collecting purchase orders from the customers and were passing on such orders to the appellants agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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