https://www.taxtmi.com/caselaws?id=459082 The CESTAT New Delhi held that coal rejects retained by appellant during beneficiation services must be included in taxable value, as appellant sold these rejects and showed income therefrom. The court distinguished this from excise duty cases, noting service tax applies to the entire beneficiation process. However, the demand was set aside because the services constituted mining services, not business auxiliary services during the relevant period (June 2011-March 2012). Additionally, the extended limitation period was wrongly invoked as there was no suppression of facts with intent to evade tax, since appellant regularly discharged tax liability despite not registering for mining services. en-us Mon, 27 Mar 2023 00:00:00 +0530 Fri, 29 Nov 2024 18:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459082 The CESTAT New Delhi held that coal rejects retained by appellant during beneficiation services must be included in taxable value, as appellant sold these rejects and showed income therefrom. The court distinguished this from excise duty cases, noting service tax applies to the entire beneficiation process. However, the demand was set aside because the services constituted mining services, not business auxiliary services during the relevant period (June 2011-March 2012). Additionally, the extended limitation period was wrongly invoked as there was no suppression of facts with intent to evade tax, since appellant regularly discharged tax liability despite not registering for mining services. Case-Laws Service Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459082