https://www.taxtmi.com/caselaws?id=392623 The Tribunal ruled in favor of the appellant, holding that the sizing charges for cutting coal into various sizes were not taxable under "Business Auxiliary Service." The decision was based on the understanding that the activity was not a separate service but part of the coal sale transaction, where the buyer was charged based on tonnage, inclusive of sizing charges. The Tribunal's decision was also supported by the principle that sales tax and service tax cannot be imposed on the same transaction, as established by a previous Supreme Court ruling. en-us Thu, 05 Dec 2019 00:00:00 +0530 Tue, 25 Feb 2020 05:56:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392623 The Tribunal ruled in favor of the appellant, holding that the sizing charges for cutting coal into various sizes were not taxable under "Business Auxiliary Service." The decision was based on the understanding that the activity was not a separate service but part of the coal sale transaction, where the buyer was charged based on tonnage, inclusive of sizing charges. The Tribunal's decision was also supported by the principle that sales tax and service tax cannot be imposed on the same transaction, as established by a previous Supreme Court ruling. Case-Laws Service Tax Thu, 05 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392623