TMI Blog2020 (2) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts various mines and sells the same on payment of Sales Tax/ VAT. As per the requirement of the customers, the appellant also provides the activities of sizing or downsizing the mined coal into certain specific sizes. For providing such activities, the appellant receives consideration, in addition to base price in the name of sizing charges . The Department interpreted that such activities provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o find that the present appeals are squarely covered by the decision of this Tribunal in the case of Commr. of Central Excise Service Tax, BBSR-I Vs. Mahanadi Coal Fields Ltd. vide Final Order No. 76585/2017 dated 21.08.2017. On perusal of the said order, we find that in the similar set of facts, the Tribunal has allowed the appeal holding as under:- 2. Brief facts of the case are that duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er charges e.g. silo loading charges and the same was shown in the profit and loss account. The Hon ble Supreme Court in the case of Bharat Sanchar Nigam Ltd. Vs. UOI reported in 2006 (2) STR 161 (SC) observed that sales tax and service tax cannot be made applicable on the same transaction as the same is exclusive of each other . 4. In view of above, we do not find any merits in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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