2017 (8) TMI 1625

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..... her 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 .....

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..... izing 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 Commissioner dropped the demand. Being aggriev .....

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