2017 (8) TMI 1625

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..... v Agarwal, C.A. for the Respondent(s) ORDER The present appeal is filed against the Order-in-Original No.COMMR/B-I/ST-10/2013 dated 06/02/2014. Period of dispute is 01.04.2007 to 28.02.2011. 2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the crushing/sizing of the coal in its own mines. While receiving the consideration from the buyer, in .....

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..... ed in 2006 (2) STR 161 (SC) observed that sales tax and service tax cannot be made applicable on the same transaction as the same is includible to each other. 5. 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. Counse .....

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