2014 (12) TMI 963

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....ocate For the Respondent : Shri J. Nair, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 64,09,562/-, interest thereof and penalties imposed. 2. The adjudicating authority confirmed the above demand on the ground that the appellant has not discharged the differential service tax liability under the 'Mining Servic....

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....g under 'Mining Services'. He would rely upon the decision in the case R.K. Transport Company vs. CCE - 2012 (27) STR 0496 (Tri. Del.), which is on a similar issue. 4. Learned departmental representative, on the other hand would submit that the contract which has been entered by the appellant with GMDC Limited is a single contract and there is no bifurcation or vivisection of various amounts to....

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.... dispute that GMDC Limited has discharged the applicable service tax for the transportation of lignite from the Mining point to the power plant and transportation of lime stone and fly ash from the power plant to various places. The dispute is regarding, whether this transportation activity would fall under Mining Services or not. We find that the adjudicating authority, in his impugned order at P....