Service tax on crushing and transport charges challenged despite excise duty and VAT; appeal dismissed.

Service tax on crushing and transportation charges was challenged on the ground that excise duty and VAT were already being collected on the same activity. The Supreme Court of India noted the dispute over overlapping tax treatment and, after hearing the parties, dismissed the appeal, so the challenge to the proposed levy did not succeed. The text reflects the taxpayer's objection to dual taxation on the same activity and the unsuccessful result of that challenge.

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Issues: Whether service tax could be levied on crushing and transportation charges when excise duty and VAT were already being collected on the same activity.

Outcome: The appeal was dismissed after hearing the parties, and the challenge to the proposed levy did not succeed.

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