https://www.taxtmi.com/caselaws?id=447382 Service tax was considered inapplicable to charges for sizing or crushing coal where the activity formed part of the composite sale transaction and VAT had already been paid on the combined consideration. The analysis treated sizing as an incidental and ancillary process connected with making coal marketable and with the manufacture of the final product, so it could not be taxed separately as Business Auxiliary Service. Applying the principle that the same transaction cannot be subjected to mutually exclusive levies in this manner, the service tax demand was held unsustainable, and the connected interest and penalties also fell. en-us Tue, 12 Dec 2023 00:00:00 +0530 Sat, 23 Dec 2023 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447382 Service tax was considered inapplicable to charges for sizing or crushing coal where the activity formed part of the composite sale transaction and VAT had already been paid on the combined consideration. The analysis treated sizing as an incidental and ancillary process connected with making coal marketable and with the manufacture of the final product, so it could not be taxed separately as Business Auxiliary Service. Applying the principle that the same transaction cannot be subjected to mutually exclusive levies in this manner, the service tax demand was held unsustainable, and the connected interest and penalties also fell. Case-Laws Service Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447382