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TMI Blog2016 (4) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... t. No indication found in the terms of the contract or in the impugned order to suggest that the rate of crushing charges fixed are linked or influenced by the ground loss, the percentage which is also fixed in the contract. In the absence of evidence to suggest that the crushing charges are influenced by other consideration like reduction in ground loss, we prima facie find the applicant is havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f ₹ 5,000/-. 2. We have heard both the sides. It is the case of the applicant that the present confirmation of service tax is only on the ground that the crushing charges they collect from the customers do not truly reflected the value of service rendered by them. They are engaged in crushing of iron ore for various customers in terms of contracts entered into with them. As per the terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service. 3. The learned Counsel for the applicant has taken us through the terms of the contract and submitted that the ground loss of 3% maximum is agreed upon in terms of the agreement and the crushing charges are pre-fixed between the parties. By way of their efficient operation, if they could reduce the ground loss below the 3% the reduction in loss results in some portion of fines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard both the sides, we find that the applicant is prima facie having a strong case against the impugned order. The ground loss as fixed in the contract is with reference to the crushing charges which is also part of the contract. We could not find any indication in the terms of the contract or in the impugned order to suggest that the rate of crushing charges fixed are linked or influenced by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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