https://www.taxtmi.com/caselaws?id=447531 CESTAT Kolkata ruled in favor of the appellant regarding service tax liability on coal sizing services under Business Auxiliary Service category. The tribunal held that since the appellant discharged tax liability on job work charges and VAT on fabrication materials, the activity could not be considered manufacturing. Following precedent from a similar case involving coal mining services, the tribunal found no service tax liability existed. The demand for duty, interest, and penalty was set aside and the appeal was allowed. en-us Wed, 06 Dec 2023 00:00:00 +0530 Fri, 29 Dec 2023 07:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447531 CESTAT Kolkata ruled in favor of the appellant regarding service tax liability on coal sizing services under Business Auxiliary Service category. The tribunal held that since the appellant discharged tax liability on job work charges and VAT on fabrication materials, the activity could not be considered manufacturing. Following precedent from a similar case involving coal mining services, the tribunal found no service tax liability existed. The demand for duty, interest, and penalty was set aside and the appeal was allowed. Case-Laws Service Tax Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447531