https://www.taxtmi.com/caselaws?id=443096 The Tribunal held that the appellant, a coal beneficiation company, acted as an intermediary and the buyers of coal were liable for service tax on transportation charges. The Department's demand for service tax from the appellant was rejected as the buyers were responsible for the tax under Rule 2(1)(d)(v) of the Service Tax Rules, 1994. The Tribunal emphasized the avoidance of double taxation and criticized the Department for not properly verifying the appellant's claims, setting aside the impugned order and allowing the appeals. en-us Wed, 13 Sep 2023 00:00:00 +0530 Sat, 16 Sep 2023 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443096 The Tribunal held that the appellant, a coal beneficiation company, acted as an intermediary and the buyers of coal were liable for service tax on transportation charges. The Department's demand for service tax from the appellant was rejected as the buyers were responsible for the tax under Rule 2(1)(d)(v) of the Service Tax Rules, 1994. The Tribunal emphasized the avoidance of double taxation and criticized the Department for not properly verifying the appellant's claims, setting aside the impugned order and allowing the appeals. Case-Laws Service Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443096