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2020 (2) TMI 1067 - AT - Service TaxNature of activity - sale or service - Business Auxiliary Services or not - production of coal from its various mines and sells the same on payment of Sales Tax/ VAT. For providing such activities, the appellant receives consideration, in addition to base price in the name of “sizing charges” - HELD THAT:- There is no service involved in the facts of the matter, being an activity before sale. Considering in the facts of matter, it is found that the appellant company offering the “cut to size coal‟ to its customer, is like offering their coal in various forms and sizes. Hence, the cutting of coal to various sizes is not a service to the buyer, because buyer is being charged on per tonnage basis of coal including the sizing charge. Further, on this amount, appellant have paid excise duty, VAT, clean energy cess etc. Appeal allowed - decided in favor of appellant.
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