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M/s Eastern Transport Agency Versus Commissioner of Central Excise And Service Tax, JSR

2015 (11) TMI 781 - CESTAT KOLKATA

Waiver of pre deposit - Penalty u/s 78 - transportation of raw materials - Held that:- The charges in respect of loading and un-loading of the materials and internal transportation, are shown separately in the agreement. In case of M/s Balmer Lawrie .....

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ices and that question of leviability of service tax on the entire amount is un-sustainable. Similarly, in case of M/s Jai Jawan Coal Carriers Pvt. Ltd. (2014 (6) TMI 393 - CESTAT NEW DELHI), it has been held by CESTAT, New Delhi, that when activity .....

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ew of the above case laws, the Appellant has made out a prima-facie case for complete waiver of the confirmed dues. - there will be stay on recovery of the confirmed dues, interest and penalty till the disposal of this appeal. - Stay granted. - SP-70 .....

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against Order-in-Original No.67/S.Tax/Commr./2012 dated 09.11.2012 issued on 26.12.2012. Under this Order-in-Original dated 09.11.2012, the adjudicating authority has confirmed a demand of ₹ 1,28,82,058/- along with interest and also imposed a .....

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of materials and their transportation within the factory premises of M/s Tata Steel Ltd, Jamshedpur. He argued that on the services of loading and un-loading raw materials, the Applicant is discharging service tax liability under Cargo Handling Charg .....

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required to be paid on such activity by the Applicant. He relied upon the case laws in the cases of M/s Balmer Lawrie & Co. Ltd. Vs. Commissioner of Central Excise reported in 2014 (35) STR 800 (T) and M/s Jai Jawan Coal Carriers Pvt. Ltd. Vs. Co .....

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ara 6 of the Order passed by CESTAT, New Delhi in the case of M/s Jai Jawan Coal Carriers Pvt. Ltd. (supra) and argued that no service tax is payable on transportation charges which is paid by the recipient. 3. The ld. A.R. appearing on behalf of the .....

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cant in the factory premises of M/s Tata Steel Ltd. by shifting the materials from one point to another in the same factory. The charges in respect of loading and un-loading of the materials and internal transportation, are shown separately in the ag .....

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