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2015 (2) TMI 1130 - HC - Service TaxLevy of service tax on the activity of washing of coal - Tribunal held that washing of coal was a mining activity amenable to service tax with effect from 1.6.2007 after amendment and not earlier. - It is argued that, the Tribunal exceeded its jurisdiction in deciding the appeal on a completely different issue not urged by the parties before it. The Respondent had admitted liability at least from 16.6.2005 after inclusion of the word 'processing', after the word 'production' in the definition of Business Auxiliary Service. The order of the Tribunal therefore calls for interference as naturally the Respondent will now claim refund for the period that it voluntarily paid service tax from 16.6.2005 to 1.6.2007. Held that:- The issue is not required to be answered, as it has become academic in the facts of the case and is left open for consideration in an appropriate case in view of the specific submission on behalf of the Respondent that the Tribunal has not directed refund of service tax paid from 16.6.2005 till 1.6.2007 and neither will they seek refund for the period having already passed the liability to their customers. No merit in the appeal - Decided against the revenue.
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