https://www.taxtmi.com/caselaws?id=267972 The Tribunal granted a stay on recovery of confirmed dues, interest, and penalty under Section 78 of the Finance Act, 1994, in a case concerning service tax liability on loading, un-loading, and transportation of materials within factory premises. Relying on precedents like M/s Balmer Lawrie & Co. Ltd. and M/s Jai Jawan Coal Carriers Pvt. Ltd., the Tribunal found that service tax is not leviable on transportation charges when distinct from loading and un-loading activities, supporting the Applicant's argument for a waiver of the confirmed dues pending appeal. en-us Wed, 19 Aug 2015 00:00:00 +0530 Wed, 18 Nov 2015 09:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267972 The Tribunal granted a stay on recovery of confirmed dues, interest, and penalty under Section 78 of the Finance Act, 1994, in a case concerning service tax liability on loading, un-loading, and transportation of materials within factory premises. Relying on precedents like M/s Balmer Lawrie & Co. Ltd. and M/s Jai Jawan Coal Carriers Pvt. Ltd., the Tribunal found that service tax is not leviable on transportation charges when distinct from loading and un-loading activities, supporting the Applicant's argument for a waiver of the confirmed dues pending appeal. Case-Laws Service Tax Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267972