Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 1430 - AT - Service TaxLevy of Service Tax - business auxiliary service - sizing of coal - appellant asserts that at the time of sale it recovered basic price of the coal, coal sizing charges, surface transport charges and other levies from the customers and paid the applicable excise duty/sales tax on the said amount - dispute relates to the period 2014-15 - HELD THAT:- It does transpire from a perusal of the decision rendered in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS CCE & ST, RAIPUR [2018 (4) TMI 838 - CESTAT NEW DELHI] that the issue stands covered in favour of the appellant. The Tribunal, after relying upon the decision of the Supreme Court in BHARAT SANCHAR NIGAM LTD. (BSNL) VERSUS UNION OF INDIA [2006 (3) TMI 1 - SUPREME COURT], held that both sales tax and service tax cannot be made applicable on the same transaction. In this view of the matter, when the appellant is only cutting the size of the coal to be provided to the customers, it cannot be said that any service has been offered by the appellant to the buyer of coal. The order impugned dated 09.12.2016 therefore, cannot be sustained and set aside - Appeal allowed.
|