TMI Blog2018 (8) TMI 1742X X X X Extracts X X X X X X X X Extracts X X X X ..... - The appellant offering the cut to size coal to its customer, is like offering his coal in various forms and sizes to its customers hence if cutting the coal to various sizes is a service then we feel it is a service to himself and not to the buyer because buyer is being charged on per tonnage basis as per coals forms and sizes - appeal allowed - decided in favor of appellant. - Service Tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt interpreted that such activities provided by the appellant should fall under the taxable category of Business Auxiliary Service‟. Accordingly, after adjudication of the matter, the adjudged demands were confirmed on the appellant. 2. We have heard both sides and perused the record of appeal. 3. We feel that there is no service involved in the facts of the matter. Considering the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was engaged in the crushing/sizing of the coal in its own mines. While receiving the consideration from the buyer, in addition to the base price, the department is of the view that the crushing/sizing of the coal by the respondents for sale attracts the service tax under the business auxiliary service as per Section 65 (19) of the Finance Act, 1994. But by the impugned order, the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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