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2017 (8) TMI 1625 - AT - Service TaxLevy of service tax - Business Auxiliary Service - crushing/sizing of the coal by the respondents for sale - period of dispute is 01.04.2007 to 28.02.2011 - HELD THAT:- The appellants had paid the sales tax/vat and total amount of sale includes crushing charges as well as other 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 [2006 (3) TMI 1 - SUPREME COURT] observed that sales tax and service tax cannot be made applicable on the same transaction as the same is includible to each other. In the instant case undisputedly, the appellant has paid the sales tax/vat, when it is so then crushing charges are not leviable. Regarding the payment of sales tax/vat, the Ld. Counsel for the appellant has shown proof to the Ld. Counsel for the Department - Appeal dismissed - decided against Revenue.
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