https://www.taxtmi.com/caselaws?id=244535 The Tribunal ruled in favor of the appellant, a cooperative society, in a case concerning the liability to pay Service tax for buying and selling coal to Coal India Ltd. The Tribunal found that the appellant's actions of purchasing and reselling coal did not amount to providing business auxiliary services, as alleged by the Revenue. Citing a precedent from the Gujarat High Court, the Tribunal held that the appellant's activities fell under buying and selling goods, not taxable services. Additionally, the Tribunal noted that a significant portion of the demand was time-barred and dispensed with the pre-deposit condition of duty and penalty, staying the recovery during the appeal process. en-us Mon, 30 Dec 2013 00:00:00 +0530 Sat, 08 Apr 2017 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244535 The Tribunal ruled in favor of the appellant, a cooperative society, in a case concerning the liability to pay Service tax for buying and selling coal to Coal India Ltd. The Tribunal found that the appellant's actions of purchasing and reselling coal did not amount to providing business auxiliary services, as alleged by the Revenue. Citing a precedent from the Gujarat High Court, the Tribunal held that the appellant's activities fell under buying and selling goods, not taxable services. Additionally, the Tribunal noted that a significant portion of the demand was time-barred and dispensed with the pre-deposit condition of duty and penalty, staying the recovery during the appeal process. Case-Laws Service Tax Mon, 30 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244535