https://www.taxtmi.com/caselaws?id=751497 The Revenue's appeal contesting the classification of coal washing as taxable "Business Auxiliary Services" under Section 65(105)(zzb) of the Finance Act, 1994, for the period from 16.06.2005 to 31.03.2007 was dismissed. The Tribunal upheld that coal washing is part of mining activities, taxable only from 1.6.2007 under Section 65(105)(zzzy). The decision favored the assessee, affirming previous Tribunal rulings and dismissing the Revenue's appeal due to procedural delay, thus maintaining the non-taxability of coal washing under "Business Auxiliary Services" for the specified period. en-us Tue, 16 Apr 2024 00:00:00 +0530 Tue, 16 Apr 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751497 The Revenue's appeal contesting the classification of coal washing as taxable "Business Auxiliary Services" under Section 65(105)(zzb) of the Finance Act, 1994, for the period from 16.06.2005 to 31.03.2007 was dismissed. The Tribunal upheld that coal washing is part of mining activities, taxable only from 1.6.2007 under Section 65(105)(zzzy). The decision favored the assessee, affirming previous Tribunal rulings and dismissing the Revenue's appeal due to procedural delay, thus maintaining the non-taxability of coal washing under "Business Auxiliary Services" for the specified period. Case-Laws Service Tax Tue, 16 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751497