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2015 (11) TMI 781 - CESTAT KOLKATA

2015 (11) TMI 781 - CESTAT KOLKATA - TMI - 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 & Co. Ltd. (2013 (11) TMI 712 - CESTAT MUMBAI), it has been held that when cargo handling charges and transportation charges are shown separately in the bills raised, then service tax liability is required t .....

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towards transportation of materials. In view 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-70198/13, In ST Appeal No. 70245/13 - Dated:- 19-8-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Appellant : Dr Samir Chakraborty, Adv For the Respondent : Shri A Roy, Supdt. (AR) ORDER Per H .....

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ngaged in providing loading and un-loading 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 Charges within the meaning of Section 65 (23) of the Finance Act, 1994. In respect of transportation of materials within the factory premises of M/s Tata Steel Ltd., the ld.Advocate argued that freight is paid by .....

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