TMI Blog2015 (2) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... nal adjudicating authority for fresh consideration of all the issues based on the evidences / documents / records that may be produced by them. We consider that this is to be a fair request. Accordingly, the appellant is directed to deposit an amount of ₹ 10 lakhs within twelve weeks and report compliance before the Commissioner. The Commissioner is requested to adjudicate the matter afresh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate service tax under the category of GTA service. 2. Learned counsel submitted that in respect of shifting of materials inside the mining area, the amount paid in respect of each consignment was less than ₹ 1500/- or ₹ 750/- per trip and therefore no tax was liable. As regards the demand for GTA service for transportation to the port, he submits that the benefit of abatement has n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e evidences / documents / records that may be produced by them. We consider that this is to be a fair request. Accordingly, the appellant is directed to deposit an amount of ₹ 10 lakhs (Rupees ten lakhs only) within twelve weeks and report compliance before the Commissioner. The Commissioner is requested to adjudicate the matter afresh after noting compliance with the above requirement and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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