2016 (4) TMI 729

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....EMBER (TECHNICAL) For the Petitioner : Shri Rupender Singh, Advocate For the Respondent : Shri K. Poddar, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The present application is for waiver of pre-deposit of confirmed service tax of Rs. 3,16,08,381/-; penalty of equivalent amount and additional penalty of Rs. 10,000/- in terms of the impugned order dated 31/3/2014. Th....

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....ay service tax for GTA services under reverse charge basis. Accordingly, demands were raised. On adjudication the original Authority vide order dated 22/8/2008 dropped the proceedings. Revenue preferred appeal before the Tribunal who remanded the matter to the Original Authority for a fresh decision with a direction to examine each contract separately considering the evidence available to arrive a....

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.... that the delivery orders clearly mentioned the supply of coal through the applicant. The provisions of Rule 2 (1) (d) (v) of Service Tax Rules, 1994 are not applicable to the applicant as the buyers of coal from collieries are the actual consignees as is clear from the delivery orders. The applicant have acted as an agent in arranging the transport and paying freight which they got reimbursed fro....

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....he buyer of the coal. The applicant comes in between for certain processes like washing before the coal is delivered to the buyers. The freight is paid on the arranged transport by the applicant and recovered on full reimbursement from the buyers of coal. At this prima facie stage we find that the applicant has strong arguable case against the tax liability. We also take note that the consignees (....