https://www.taxtmi.com/caselaws?id=762357 CESTAT New Delhi allowed the appeal, holding that service tax demand on coal rejects sale price was unsustainable. The tribunal ruled service tax applies only to service consideration, not goods sales. Since appellant already paid service tax on full beneficiation charges without deducting coal rejects value, and separately paid VAT on rejects sale to state government, demanding additional service tax on goods sale exceeded Finance Act 1994 scope. The demand was misconceived as service tax cannot be levied on goods sales. en-us Thu, 07 Nov 2024 00:00:00 +0530 Sat, 30 Nov 2024 08:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762357 CESTAT New Delhi allowed the appeal, holding that service tax demand on coal rejects sale price was unsustainable. The tribunal ruled service tax applies only to service consideration, not goods sales. Since appellant already paid service tax on full beneficiation charges without deducting coal rejects value, and separately paid VAT on rejects sale to state government, demanding additional service tax on goods sale exceeded Finance Act 1994 scope. The demand was misconceived as service tax cannot be levied on goods sales. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762357