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2023 (12) TMI 1215 - AT - Service TaxLevy of service tax - Business Auxiliary Service - services of 'Sizing of coal' to customers - HELD THAT:- The issue is no longer res integra, as the Tribunal Kolkata Bench has decided the issue in favour of the Appellant in the case of COMMR. OF CENTRAL EXCISE & S. TAX, BOLPUR VERSUS M/S INTEGRATED COAL MINING LTD. [2021 (1) TMI 179 - CESTAT KOLKATA] where it was held that By discharging the tax liability on the job work charges as well as by discharge of VAT liability on ‘brought out’ items used for fabrication at site, the scope for considering the activity as manufacture is eclipsed entirely. The Appellant is not liable to service tax under the category of 'Business Auxiliary Service' and hence the demands confirmed in the impugned order is not sustainable - the demands of duty along with interest and penalty confirmed in the impugned order is set aside - appeal allowed.
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