TMI Blog2016 (4) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. As the prima facie case is in favour of the applicant the waiver of pre-deposit of service tax, interest and penalty is granted. - Stay and waiver granted - Service Tax Stay Appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The applicant is having a coal washery at Bilaspur for the purpose of coal beneficiation. The said activity is liable to service tax under the category of BAS. During the period 2005-2006 and 2006-2007 various buyers purchased coal from the collieries of South Eastern Coalfields Limited (SECL) and dispatched the same from the mines to the premises of the applicant for beneficiation. For transpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the various buyers of coal from the collieries of South Eastern Coalfields Ltd. are the real consignees of the goods. The delivery orders were issued by the collieries in the name of buyer of coal and the destination was also shown as places of buyers through the noticee. It is the case of the applicant that the collieries are to be considered as a consignor and the buyers of coal are the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant and as such they are liable to pay service tax on GTA services. 5. We have heard both the sides. At this prima facie stage, we find that the applicant has made out a case for waiver of pre-deposit of the adjudicated dues and penalties. The admitted facts are that the coal is purchased by the various buyers from the coal fields and the delivery orders indicate the buyers as consignees. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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