2014 (1) TMI 1249

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....e Appellant. Shri S. Misra, Additional Commissioner (AR), for the Respondent. ORDER Heard both sides. 2. The Applicant filed this Application for waiver of pre-deposit of Service Tax of Rs. 1,62,35,484/- and equal amount of penalty under Section 78 of the Finance Act, 1994 and also penalty equal to Rs. 200/- for every day during which there is a failure to amend the Service Tax Re....

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.... that they are required to supply coal of the size not exceeding 200 mm to 250 mm and they are being sold as specified as Run-Off-Mine (ROM) without any further beneficiation. The learned CA appearing for the Applicant also produced specimen invoice showing payment of Central Excise duty for the period from December, 2011. He also contended that the element of cost of Sizing of Coal is included in....

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....ted process in production and supply of the coal. They are required to supply coal of the size not exceeding 200 mm. to 250 mm., for which they undertake the activity of sizing of coal. Prima facie, we find that the element of cost of sizing of coal is included in the assessable value for payment of sales tax, which is also revealed from the sales tax receipt. The fact that the activity was brough....