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Issues: Application for waiver of pre-deposit of Service Tax and penalties
The judgment addresses the issue of waiver of pre-deposit of Service Tax and penalties amounting to Rs. 69,89,024/- along with additional penalties under Sections 76 and 77 of the Finance Act. The demand for tax was confirmed based on the appellant providing loading and transportation services of coal to a specific entity. The appellant cited precedents where unconditional waivers were granted in similar cases by the Tribunal and the High Court. Specifically, references were made to cases like SSV Coal Carriers Pvt. Ltd. v. CCE, Nagpur, Sainik Mining & Allied Service Ltd. v. CCE, C & ST Bhubaneshwar, and Wardha Coal Transport Pvt. Ltd. v. The Union of India. The Tribunal acknowledged the consistent granting of full waivers in comparable cases and decided to follow the same rule. Relying on the observations of the Hon'ble High Court of Bombay, the Tribunal granted the waiver of service tax and penalties, staying the recovery pending appeal. In this judgment, the Appellate Tribunal CESTAT MUMBAI considered the application for waiver of pre-deposit of Service Tax and penalties. The demand for tax was upheld due to the appellant's provision of loading and transportation services for coal. The appellant presented precedents where unconditional waivers were granted in similar cases by the Tribunal and the High Court. Notably, references were made to cases such as SSV Coal Carriers Pvt. Ltd. v. CCE, Nagpur, Sainik Mining & Allied Service Ltd. v. CCE, C & ST Bhubaneshwar, and Wardha Coal Transport Pvt. Ltd. v. The Union of India. The Tribunal, in line with the consistent granting of full waivers in analogous cases, decided to grant the waiver of service tax and penalties, staying the recovery during the appeal process. The judgment by the Appellate Tribunal CESTAT MUMBAI delves into the application for waiver of pre-deposit of Service Tax and penalties. The tax demand was confirmed based on the appellant's provision of loading and transportation services for coal. The appellant referred to previous cases where unconditional waivers were granted in similar circumstances by the Tribunal and the High Court. Noteworthy mentions include cases like SSV Coal Carriers Pvt. Ltd. v. CCE, Nagpur, Sainik Mining & Allied Service Ltd. v. CCE, C & ST Bhubaneshwar, and Wardha Coal Transport Pvt. Ltd. v. The Union of India. Recognizing the consistent pattern of granting full waivers in comparable instances, the Tribunal decided to follow suit. Citing the observations of the Hon'ble High Court of Bombay, the Tribunal granted the waiver of service tax and penalties, halting the recovery process pending the appeal.
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