2015 (1) TMI 1284

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....Member (T) Shri A.K. Batra, CA, for the Appellant. Shri Amresh Jain, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - The stay applications along with appeals have been against respective Orders-in-Original in which service tax demands along with interest and penalties have been confirmed. As the issue in all the three cases is the same, the stay applications are b....

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....vice. The fact that the service recipient, namely, SECL, has already deposited the service tax for this service under GTA service under reverse charge mechanism further strengthens the contention of the appellants. Indeed the C.B.E. & C. Circular No. 232/2/2006-CX-4, dated 12-11-2007 (in para 05) states as under : - "05. Handling and transportation of coal/mineral from pithead to a s....