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2012 (9) TMI 24 - AT - Service TaxActivity of benefication/washing of raw coal - demand of service tax under Business auxiliary services - Held that:- As decided in ARYAN ENERGY (P) LTD. Versus COMMR. OF CUS. & C. EX., HYDERABAD-I (2008 (5) TMI 248 - CESTAT BANGLORE) the benefication/washing of raw coal is the activity of mining which was introduced for the purpose of service tax w.e.f. 01.06.07 with no retrospective effect - The period involved in the present appeal is upto 31.03.06 no service tax was leviable on above activity prior to 01.06.07 - in favour of assessee. 'cargo handling services' - Held that:- The appellants have accepted their tax liability in respect of 'cargo handling service' and have deposited the entire tax liability - against assessee. Penalty on non-payment of tax on 'cargo handling services' - Held that:- As said services were being provided by the appellants as an excelsior to the impugned services of benefication of coal there could be a doubt on the part of the appellants that service tax is not payable on the same - benefit of Section 80 can be extended to set aside the penalty imposed on the appellants - in favour of assessee.
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