https://www.taxtmi.com/caselaws?id=251650 The Tribunal granted unconditional stay to the Applicant in a case concerning the demand of service tax on surface transport charges in the sale of coal. The Tribunal held that surface transport charges forming part of the sale value of coal are not subject to service tax, following the precedent that no service tax is leviable on the sale of goods. The decision was based on the Applicant's compliance with excise duty and service tax provisions, establishing a strong prima facie case and warranting the waiver of pre-deposit of adjudged dues. en-us Tue, 19 Aug 2014 00:00:00 +0530 Tue, 20 Jan 2015 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251650 The Tribunal granted unconditional stay to the Applicant in a case concerning the demand of service tax on surface transport charges in the sale of coal. The Tribunal held that surface transport charges forming part of the sale value of coal are not subject to service tax, following the precedent that no service tax is leviable on the sale of goods. The decision was based on the Applicant's compliance with excise duty and service tax provisions, establishing a strong prima facie case and warranting the waiver of pre-deposit of adjudged dues. Case-Laws Service Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251650