2014 (2) TMI 1129

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....ppellant : Shri P K Sahu, Adv. For the Respondent : Shri Devender Singh, Jt.CDR PER : Archana Wadhwa The prayer in the application is to dispense with the condition of pre-deposit of Service tax of Rs.1,07,30,726/- and penalty of identical amount confirmed against the imposed upon the applicant on the finding that they have provided business auxiliary services to M/s. Coal India Ltd. by p....

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....voices were being issued and sales tax is being paid by the appellant. 4. In the above scenario, Revenue by entertaining a view that such activity of outward sale and purchase and sale of coal is business auxiliary service to CIL, raised a demand of Service tax for the period February, 2005 to 31.3.09, by way of show cause notice dated 2.12.09. The appellant contended that they are buyers and s....

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....6. At this stage, we may take note of Hon'ble Gujarat High Court decision in the case of Ahmedabad Stamp Vendors Association vs. Union of India [2012 (124) Taxman 628 (Guj)]. In that case, the appellant was purchasing stamps from the State Government at a discounted price and was selling the same to the ultimate retail consumers. The Hon'ble High Court held that where the licensed stamp ve....

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....he facts of the present case. Inasmuch as the same relates to the car dealers promoting to car loans seekers services to their client banks/financial companies. Similarly, the Tribunals' decision in the case of Palani Andavar Mills Ltd. vs. CCE Coimbatore [2006 (2) STR 157 (Tri-Chennai)] relates to the activities of commission agents, who were collecting purchase orders from the customers and ....