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Prahlad Rai Agarwal Versus C.C.E. & S. Tax, Raipur

2015 (11) TMI 566 - CESTAT NEW DELHI

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 mini .....

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nal by the interim order dated 30.6.2015 granted waiver in full and stayed all further proceedings for recovery of the assessed liability pursuant to the order impugned - we grant waiver in full and stay all further proceedings for recovery of the as .....

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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 a .....

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that appellant had provided the taxable mining service during 2007-08 to 2011-12. The services provided by the appellant was to South Eastern Coalfields Ltd. The appellant transported the mineral (coal) from pithead area to the Railway siding within .....

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are in relation to the activity of mining; and this being ingredient of taxable service proposed the appellant fell beyond the charge to service tax. The contention of the appellant was rejected and the impugned order confirmed the demand. 2. Prima .....

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