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TMI Blog2014 (12) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Nair, A.R. JUDGEMENT Per : Mr. M.V. Ravindran; This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 64,09,562/-, interest thereof and penalties imposed. 2. The adjudicating authority confirmed the above demand on the ground that the appellant has not discharged the differential service tax liability under the 'Mining Services' despite they are registered with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the decision in the case R.K. Transport Company vs. CCE - 2012 (27) STR 0496 (Tri. Del.), which is on a similar issue. 4. Learned departmental representative, on the other hand would submit that the contract which has been entered by the appellant with GMDC Limited is a single contract and there is no bifurcation or vivisection of various amounts to be paid to the contractor. It is also his su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplicable service tax for the transportation of lignite from the Mining point to the power plant and transportation of lime stone and fly ash from the power plant to various places. The dispute is regarding, whether this transportation activity would fall under Mining Services or not. We find that the adjudicating authority, in his impugned order at Paragraph No. 13, has specifically stated that G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut vivisection of the contract for the purposes of charging under the of Cargo Handling Services and Transportation Services. 7. In view of the foregoing, we hold that the appellant has made out a prima-facie case for the waiver of pre-deposit of the amounts involved. Accordingly, application for the waiver of pre-deposit of the amounts involved is allowed and recovery thereof stayed till the dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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