2009 (5) TMI 108

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..... against the appellant on the ground that they are the recipients of the service of GTA. – Tribunal in similar case have held that transportation of coal within the mining area is not subjected to service tax – stay granted - ST/102/2009 - 811/2009, - Dated:- 13-5-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) Shri K.S. Ravi Shankar, Advocate, for the Appellant .....

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..... recipients of the service of GTA. The ld. Advocate urged the point that in this case there is no service involved in otherwise it is only self-service. The consignor and the consignee are one and the same. Moreover he stated that identical issue has been dealt with by this Bench in the stay order Nos. 1258 to 1261/2003, dated 23-12-2008 [2009 (15) S.T.R. 461 (Tri.-Bang.)]. Our attention was also .....

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..... pplicable here because that relates to cargo handling service. It is not stated therein that the said service is amounting to GTA. In our view the levy is mainly on GTA. The appellants, prima facie, have merit in their case. In view of that, we order full waiver of the dues demanded in the impugned order till the appeal is disposed of. We also list the matter for final disposal on 17-6-2009 as ora .....

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