https://www.taxtmi.com/caselaws?id=447382 The CESTAT Kolkata ruled in favor of the appellant regarding non-payment of service tax on coal sizing services. The tribunal held that sizing of coal is an incidental and ancillary process to make coal marketable, constituting part of the manufacturing process rather than a separate Business Auxiliary Service. Following precedent from a similar case, the tribunal determined that coal sizing falls outside the scope of service tax liability under Section 65(19) of the Act. The demands for service tax, interest, and penalty were set aside, and the appeal was allowed. 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 The CESTAT Kolkata ruled in favor of the appellant regarding non-payment of service tax on coal sizing services. The tribunal held that sizing of coal is an incidental and ancillary process to make coal marketable, constituting part of the manufacturing process rather than a separate Business Auxiliary Service. Following precedent from a similar case, the tribunal determined that coal sizing falls outside the scope of service tax liability under Section 65(19) of the Act. The demands for service tax, interest, and penalty were set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447382