https://www.taxtmi.com/caselaws?id=402587 Sizing and crushing of coal on the assessee's own coal before title passed to buyers was treated as part of the sale/manufacturing process, not as production or processing of goods for or on behalf of a client under Business Auxiliary Service. The coal remained the assessee's property until delivery, the sizing charge formed part of the contracted sale price, and the activity was already subjected to central excise and VAT/CST, supporting the principle that manufacture and service tax are mutually exclusive levies. On those facts, sizing of coal was held not liable to service tax and the Revenue's demand failed. en-us Tue, 05 Jan 2021 00:00:00 +0530 Thu, 07 Jan 2021 16:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402587 Sizing and crushing of coal on the assessee's own coal before title passed to buyers was treated as part of the sale/manufacturing process, not as production or processing of goods for or on behalf of a client under Business Auxiliary Service. The coal remained the assessee's property until delivery, the sizing charge formed part of the contracted sale price, and the activity was already subjected to central excise and VAT/CST, supporting the principle that manufacture and service tax are mutually exclusive levies. On those facts, sizing of coal was held not liable to service tax and the Revenue's demand failed. Case-Laws Service Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402587