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Issues involved: Determination of nature of services rendered by the appellants and applicability of C & F Agents' services, consideration of demands raised, relevance of previous tribunal decisions, and requirement of pre-deposit for pending appeals.
Nature of services rendered: The appellants are engaged in activities such as observing and supervising coal loading, ensuring quality and quantity of coal, supervising weighment, and liaising with railway authorities. The services are claimed not to be akin to C & F Agents' services. Demand raised: A demand of &8377; 4.12 crores for one appellant and &8377; 9,05,767/- for the other, covering the period from 1-9-99 to 31-3-04, has been made. The appellants contest the demands based on the nature of their services. Relevance of previous tribunal decisions: The appellants cite the decision of the Larger Bench in Larsen & Toubro Ltd. case, which they argue overrules the earlier decision in Prabhat Zarda Factory Ltd. case. They also refer to a Trade Notice from Madurai Commissionerate supporting their contention. Requirement of pre-deposit: The Department seeks a similar order for pre-deposit as in a previous case involving the appellants. After considering the arguments and case records, the Tribunal finds that the appellants' case is not covered by the Larger Bench decision and directs pre-deposit of specific amounts for each appellant within specified timelines, with the balance amount waived during the appeal pendency. Conclusion: The Tribunal directs the first appellant to pre-deposit &8377; 1.27 crores and the second appellant to pre-deposit 50% of the tax amount within specified timelines. Compliance is to be reported on specific dates, with the balance amount of duty and penalty waived during the appeal pendency.
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