https://www.taxtmi.com/caselaws?id=340287 The Tribunal modified the impugned order, directing the re-quantification of the demand from the effective date of the 2005 amendment. It was held that crushing of coal could not be taxed under Business Auxiliary Service before the 2005 amendment, but transportation costs were subject to service tax. The Tribunal waived penalties due to the evolving tax laws but upheld the service tax liability from the amendment date, emphasizing the importance of precise interpretation of agreements for determining tax liabilities. en-us Fri, 10 Mar 2017 00:00:00 +0530 Tue, 02 Jan 2018 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340287 The Tribunal modified the impugned order, directing the re-quantification of the demand from the effective date of the 2005 amendment. It was held that crushing of coal could not be taxed under Business Auxiliary Service before the 2005 amendment, but transportation costs were subject to service tax. The Tribunal waived penalties due to the evolving tax laws but upheld the service tax liability from the amendment date, emphasizing the importance of precise interpretation of agreements for determining tax liabilities. Case-Laws Service Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340287