2008 (10) TMI 671

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..... -deposit of an amount of service tax of ₹ 1,12,58,213/- and education cess amounting to ₹ 1,53,227/- totaling to ₹ 1,14,11,440/- and equal amount of penalty under the provision of Sec.78 of the Finance Act, 1994 and also the penalty of ₹ 200/- per day under the provisions of Sec.76 of the Finance Act, 1994. 2. Heard both sides and perused the records. 3. Ld. counsel f .....

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..... the facts in the case of SSV Coal Carriers Pvt. Ltd. are not very clear and in the case of M/s. Sainik Mining and Allied Services Ltd. the facts are different. 5. On perusal of the impugned order we find that the applicant had made a composite agreement, but at the same time billing separately for transportation and loading and unloading. CBEC Circular dated 01.08.2002 and 12.11.2007 clarifies .....

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