2008 (12) TMI 656

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.... Kumar, DR, for the Respondent. ORDER The applicant filed this application for waiver of pre-deposit of tax and penalty. The applicant is a Registered Cooperative Society entered into an agreement with M/s. Rajasthan State Mines Minerals Ltd. (RSMML) and provided services of transportation, loading and unloading of limestone gitties into trucks from Sanu limestone mines to Jaisalmer Railway ....

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....of the Agreement and Tender copy. He also relied upon the decision of the Tribunal in the case of R.K. Transport v. Commissioner of Central Excise, Raipur reported in 2008 (12) S.T.R. 722 (T-D). He also relied upon the Board Circular No. F. No. 137/175/2007-CX4 dated 6-8-2008. 4. Ld. DR reiterates the findings of the Commissioner. He submits that it is evident from the Agreement that they were ....

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....t is seen that they incurred transportation charges to Rs. 13,72,240/- and loading of Rs. 90,810/-. It appears that the applicant have provided the transportation of the goods and loading and unloading are incidental to the same work. In the Board's Circular dated 6-8-2008, it has been clarified as under :- "4. Issue 2: GTA providing service in relation to transportation of goods by road in a g....