2014 (1) TMI 144

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER Heard both sides on the stay petition. 2. The appellant is a 100% owned subsidiary of Singareni Colleries Company Ltd. The appellant has procured items like M.S. plates from M/s. Eastern India Enterprises for supply to their parent company. M/s. Eastern India Enterprises raised invoices on the appellant and after receiving Form C from the appellant availed the exemption available to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hence the demand is not sustainable. 4. Learned Addl. Commissioner (AR) reiterates the findings and reasoning of the Commissioner (Appeals). 5. We have carefully considered the submissions and perused the records. Prima facie it is a case of sale by Eastern India Company to the appellant who in turn sold the goods to their parent company. Therefore, question of levying Service tax on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X