2013 (8) TMI 605

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....issioner (A.R.) ORDER Per: M.V. Ravindran; These Stay Petitions are filed for waiver of pre-deposit of the following amounts:- Appeal No.   Duty Demanded   Penalty imposed   Period of Dispute   Date of show cause notice ST/118/2012 Rs.1,42,40,079 u/s 78   Rs.1,42,40,079 Rs. 5,000 1.1.2005 to 2008-2009 15.04.2010 ....

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....der the provisions of Section 66A i.e. by reverse charge mechanism. He would then draw our attention to the fact that the trucks through which the coal/coke was transported from port to the factory were owned by the individuals and brings to our notice the submissions made by them in reply to show cause notice. It is his submission that the adjudicating authority has traveled beyond the show cause....

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....sion that the appellant appointed and paid M/s Shreeji Shipping/M/s Shreeji Roadways for making payment of transportation charges incurred for transportation of coal/coke from Port to their factory. Since the Service Tax liability for services are covered under Section 66A of Finance Act, 1994, and needs to be discharged by service recipient by way of reverse charge mechanism, the appellant is req....