2008 (10) TMI 168

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..... l mining area, would be covered under the services of “cargo handling service”. The implication of the agreement between the appellant and coal fields needs to be gone into detail, which can be done only at the time of final hearing - prima facie not a case for complete waiver – stay granted partly - ST/166/2008-Mum. - S/584/2008-WZB/C-II/(CSTB), - Dated:- 8-10-2008 - S/Shri M.V. Ravindran, Me .....

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..... Western Coalfields Limited. He submits that the entire activity is in pursuance of the agreement entered with the Western Coalfields Limited with regard to transportation of coal from the mining area to the tippers. He submits that the issue in this case is identical to the issue in the case of M/s. Sainik Mining Allied Services Ltd. - 2008 (9) S.T.R. 531 (Tri.) = 2008 TIOL 77-CESTAT-Kol. a .....

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..... al mining area, would be covered under the services of "cargo handling service". The implication of the agreement between the appellant and coal fields needs to be gone into detail, which can be done only at the time of final hearing. We are of the considered view that the applicant has not made out any prima facie case for complete waiver of the amounts involved. As the issue needs to be gone int .....

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