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M/s Chattisgarh Power and Coal Beneficiation Ltd. Versus CCE & ST, Raipur

2016 (4) TMI 729 - CESTAT NEW DELHI

Waiver of pre-deposit - Demand of service tax for GTA service under reverse charge basis - Washing and beneficiation of coal before delivering to the buyers - Applicant pay freight on arranged transport and recovere on full reimbursement from the buyers of coal - Held that - the applicant has strong arguable case against the tax liability. The consignees (buyers of coal) have claimed to have been discharged the service tax though a full verification of facts of such assertion is not before us. A .....

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CHANDRAN :- The present application is for waiver of pre-deposit of confirmed service tax of ₹ 3,16,08,381/-; penalty of equivalent amount and additional penalty of ₹ 10,000/- in terms of the impugned order dated 31/3/2014. This is second round of litigation of the same issue. The present order is passed in terms of directions contained in final order dated 21/11/2012 of the CESTAT while deciding the appeal filed by the Revenue. 2. The applicant is having a coal washery at Bilaspur f .....

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w that the applicant is liable to pay service tax for GTA services under reverse charge basis. Accordingly, demands were raised. On adjudication the original Authority vide order dated 22/8/2008 dropped the proceedings. Revenue preferred appeal before the Tribunal who remanded the matter to the Original Authority for a fresh decision with a direction to examine each contract separately considering the evidence available to arrive at decision. The impugned order was passed on such denovo proceedi .....

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nsignor and the buyers of coal are the consignees. The incidence of freight was actually borne by the consignees and the applicant only acted as intermediary/agent between the seller and buyer of coal. The learned Counsel emphasized that the delivery orders clearly mentioned the supply of coal through the applicant. The provisions of Rule 2 (1) (d) (v) of Service Tax Rules, 1994 are not applicable to the applicant as the buyers of coal from collieries are the actual consignees as is clear from t .....

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