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2008 (5) TMI 248 - AT - Service TaxWashing of raw coal with water (beneficiation) - contention of the appellant that the activity of washing of coal is an integral part of mining of coal and it is not covered under Business Auxiliary Services, is acceptable – since beneficiation is a process which enhances quality of the coal, it does not amount to production of coal - As processing has been included in Business Auxiliary Services only from 16-6-05, Tax liability will arise only from that date – assessee’s appeal allowed
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