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The Ramco Cements Ltd Versus Commissioner of Central Excise, Trichy

2015 (8) TMI 254 - CESTAT CHENNAI

Waiver of pre deposit - GTA service - Transportation of lime stones from mines - Held that:- The total demand is made on the total payment made to the truck owners for the period 2006-07 to 2010-11. The issue of fortnightly bill payments and also whe .....

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freight amount paid by them works out to ₹ 6,52,881/-. Appellants have not made out a prima facie case for waiver of predeposit. Accordingly, we direct the appellant to predeposit a sum of ₹ 1,00,000 within 4 weeks - Partial stay granted. .....

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iasami: The adjudicating authority demanded service tax of ₹ 80,68,456/- and also imposed equal penalty in respect of transportation of lime stones from mining area to the crushing area by the truck operators engaged by appellant who raised bil .....

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Act read with Section 65 (50b). 2.Ld. Consultant on the other hand submits that as per the contract, there is no GTA service and all the truck operators are individuals owners appointed for transporting lime stones for their own in the mining area to .....

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ransportation of goods. In the present case, there is no transport agency involved and therefore question of issuing consignment notes does not arise as they are fully owned truck owners. He also submits that in majority of cases the gross amount cha .....

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. He relied on judgement of Nandgani Sihori Sugar Co. Ltd. Vs CCE Lucknow 2014 (34) STR 850 (Tri.-Del.). 3.Heard Ld. A.R. 4.After hearing both sides and on perusal of records, we find that appellants have been regularly discharging service tax on GTA .....

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