2014 (9) TMI 115

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..... licant hired JCB and tippers and provided transport services for transporting the coal within the BHEL unit. There is no material available that they have supplied manpower. applicant has made out a strong prima facie case for waiver of predeposit of entire dues and accordingly we grant waiver of predeposit of entire dues and stay recovery thereof during the pendency of the appeal - Stay granted. .....

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..... ted by M/s. BHEL for various services. M/s. BHEL Complex Cooperative Labour Contract Society Ltd., Trichy, engaged the applicant as sub-contractor for shifting and staking the coal. The learned counsel drew the attention of the Bench, the bill placed by the applicant to the M/s. BHEL Complex Cooperative Labour Contract Society Ltd., Trichy, under the description of Transportation of Coal from Rai .....

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..... ing Contractor Civil Contractor had claimed that even if it is taxable, it would come within ambit of GTA service. The Commissioner (Appeals) observed that demand under GTA service is not acceptable as no consignment note was issued. Prima facie, we find that the applicant hired JCB and tippers and provided transport services for transporting the coal within the BHEL unit. There is no material .....

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