TMI Blog2014 (1) TMI 1249X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of the coal. They are required to supply coal of the size not exceeding 200 mm. to 250 mm., for which they undertake the activity of sizing of coal. Prima facie, we find that the element of cost of sizing of coal is included in the assessable value for payment of sales tax, which is also revealed from the sales tax receipt. The fact that the activity was brought under the Central Excise ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry day during which there is a failure to amend the Service Tax Registration under Section 7 of the said Act. 3. The contention of the Applicant is that they are engaged in the business of mining and selling of coal at the mines. The contention is that this activity of mining is an integrated process, and sizing of coal is one of the activities of the integrated process. The Department demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the element of cost of Sizing of Coal is included in the assessable value. He has also produced sales tax receipt to show that the element of Sizing of Coal is a part of the assessable value of levy of sales tax on the coal. In support of his contention, he also placed reliance on the following decisions:- (i) Idea Mobile Communications Ltd. v. CE, Trivandrum - 2006 (4) S.T.R. 132 (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rought under the Central Excise net with effect from March, 2011, also is not in dispute. Prima facie, we find that sizing of coal is part of the integrated process of mining and sale of coal. In these circumstances, we find that the Applicant are able to make out a prima facie case for total waiver of the pre-deposit. Therefore, the requirement of pre-deposit is waived and recovery thereof, is st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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