https://www.taxtmi.com/caselaws?id=458788 CESTAT Kolkata ruled in favor of appellant in service tax dispute regarding coal washing services. Revenue demanded service tax on undervaluation, claiming coal rejects sale value and rebates should be included in taxable value. Tribunal held that coal rejects were already included in taxable charges per agreement, making double taxation impermissible. Sale of coal rejects constituted independent activity with no nexus to beneficiation service. Appellant had already paid service tax on coal rejects value through rebate mechanism. Disposal of rejects was merely contractual condition, not consideration for service. Impugned order set aside. en-us Thu, 09 May 2024 00:00:00 +0530 Fri, 15 Nov 2024 18:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458788 CESTAT Kolkata ruled in favor of appellant in service tax dispute regarding coal washing services. Revenue demanded service tax on undervaluation, claiming coal rejects sale value and rebates should be included in taxable value. Tribunal held that coal rejects were already included in taxable charges per agreement, making double taxation impermissible. Sale of coal rejects constituted independent activity with no nexus to beneficiation service. Appellant had already paid service tax on coal rejects value through rebate mechanism. Disposal of rejects was merely contractual condition, not consideration for service. Impugned order set aside. Case-Laws Service Tax Thu, 09 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458788