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2018 (8) TMI 1742 - AT - Service TaxClassification of Services - the appellant provides the activities of bringing down the sizes of the mined coal into certain specific sizes - whether the said activity would be classified under Business Auxiliary Services or not? - Held that:- There is no service involved in the facts of the matter - The appellant offering the cut to size coal to its customer, is like offering his coal in various forms and sizes to its customers hence if cutting the coal to various sizes is a service then we feel it is a service to himself and not to the buyer because buyer is being charged on per tonnage basis as per coals forms and sizes - appeal allowed - decided in favor of appellant.
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