TaxTMI 
TaxTMI 
2013 (8) TMI 605
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....vindran; 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 ST/119/2012 Rs.1,10,07,322 u/s 77 Rs.1,10....
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.... 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 notice, holding that M/s Shreeji Shipping/M/s Shreeji Roadways are the transport agencies. It is his submission that the appell....
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....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 required to pay the Service Tax. He would also draw our attention to the statement recorded of the General Manager of the appellant. ....