https://www.taxtmi.com/caselaws?id=237886 The Tribunal ruled in favor of the appellant, finding that the transportation of iron ore within the mine and to the Railway yard falls under 'transport by road,' with the service tax liability resting on the service receiver. The Tribunal supported the appellant's position based on the circular issued by the Board and a judgment by the High Court of Bombay. A prima facie case for waiver was established, resulting in a waiver of pre-deposit and a stay against recovery during the appeal process. en-us Wed, 28 Aug 2013 00:00:00 +0530 Mon, 20 Feb 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237886 The Tribunal ruled in favor of the appellant, finding that the transportation of iron ore within the mine and to the Railway yard falls under 'transport by road,' with the service tax liability resting on the service receiver. The Tribunal supported the appellant's position based on the circular issued by the Board and a judgment by the High Court of Bombay. A prima facie case for waiver was established, resulting in a waiver of pre-deposit and a stay against recovery during the appeal process. Case-Laws Service Tax Wed, 28 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237886