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2015 (6) TMI 969 - CESTAT NEW DELHI

2015 (6) TMI 969 - CESTAT NEW DELHI - TMI - Goods Transport Agency Service - service of transport of coal from pithead to railway siding in the mining area has been classified as mining service and on that basis the impugned demand along with interest and penalties - Held that:- In view of the judgement of Bombay High Court [2009 (3) TMI 29 - BOMBAY HIGH COURT], we are of the view that the appellants have made out a strong case for waiver of pre-deposit and we order accordingly staying the recov .....

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railway siding in the mining area has been classified as mining service and on that basis the impugned demand along with interest and penalties confirmed, although the same service was earlier classified under Goods Transport Agency Service. The appellants have cited judgement of Bombay High Court in the case of Indian National Shipowners Association Vs. Union of India - 2009 (114) STR 289 (Bom.) in its support. They pleaded that transport of coal from pithead to the railway siding was post mini .....

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