TMI Blog2015 (11) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... f Finance Act, 1994, in particular, in the context of the Transport of Goods by Road and mining services enumerated as distinct services. We also notice that in an identical fact situation, the Tribunal by the interim order dated 30.6.2015 granted waiver in full and stayed all further proceedings for recovery of the assessed liability pursuant to the order impugned - we grant waiver in full and st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order, on the ground that appellant had provided the taxable mining service during 2007-08 to 2011-12. The services provided by the appellant was to South Eastern Coalfields Ltd. The appellant transported the mineral (coal) from pithead area to the Railway siding within the Coalfield premises. In response to the show cause notice, the appellant contended that services provided by it more appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for recovery of the assessed liability pursuant to the order impugned in ST appeal Nos.50916 50918/2014. 3. For the reasons alike and as recorded in the order dated 30.6.2015 we grant waiver in full and stay all further proceedings for recovery of the assessed, pending disposal of the appeal. 4. As the Miscellaneous Application is for early hearing of the stay application, the same is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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