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2015 (11) TMI 566 - CESTAT NEW DELHI

2015 (11) TMI 566 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Mining service - appellant transported the mineral (coal) from pithead area to the Railway siding within the Coalfield premises - Held that:- Prima facie, the conclusion by the Commissioner that the appellant had provided mining service is wholly inconsistent with the Scheme of Finance Act, 1994, in particular, in the context of the Transport of Goods by Road and mining services enumerated as distinct services. We also notice t .....

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sc. Order No.53003/2015 - Dated:- 8-9-2015 - Mr. G. Raghuram, President and Mr. R.K. Singh, Technical Member For the Petitioner : Shri Ravi Holani, C.A. For the Respondent : Shri Amresh Jain, A.R. ORDER Per Justice G. Raghuram: The assessee is the appellant in the appeal preferred against the adjudication order dated 30.9.2013 passed by the Commissioner, Central Excise & Customs, Raipur. The impugned order confirmed the service tax demand of ₹ 67,42,030/-, apart from interest and penal .....

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