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2022 (12) TMI 309 - AT - Service TaxTaxability - activities undertaken on coal mined and before shipment to conform to size agreed upon in the contract of sale with their customers - overlapping for different areas of operation - section 65B(44) of Finance Act, 1994 - It is the main contention on behalf of appellant that the issue is covered by the decision of the Tribunal in COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX VERSUS MAHANADI COALFIELDS LTD. [2017 (8) TMI 1625 - CESTAT KOLKATA], where it was held that 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. HELD THAT:- On perusal of the facts leading to the dispute and the findings in the impugned order, we do find the circumstances to be identical. Appeal allowed.
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