https://www.taxtmi.com/caselaws?id=311264 The Tribunal set aside the order dated 09.12.2016, which confirmed the demand for service tax on coal sizing charges under 'business auxiliary service.' It concluded that the appellant was only cutting the size of coal for customers without providing any additional service. The Tribunal referenced the principle that both sales tax and service tax cannot be levied on the same transaction, thus allowing the appeal in favor of the appellant. en-us Thu, 02 Mar 2023 00:00:00 +0530 Sat, 16 Dec 2023 10:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311264 The Tribunal set aside the order dated 09.12.2016, which confirmed the demand for service tax on coal sizing charges under 'business auxiliary service.' It concluded that the appellant was only cutting the size of coal for customers without providing any additional service. The Tribunal referenced the principle that both sales tax and service tax cannot be levied on the same transaction, thus allowing the appeal in favor of the appellant. Case-Laws Service Tax Thu, 02 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311264