https://www.taxtmi.com/caselaws?id=774214 CESTAT Delhi held that service tax demand on income from sale of reject coal was misconceived. The appellant had already paid service tax on entire beneficiation charges including value of coal rejects as per agreement terms. Department's demand for additional service tax on coal reject sales was unsustainable since service tax is not levied on sale of goods. The coal reject disposal was contractual obligation under beneficiation agreement, and its value was already included in taxable value on which service tax was paid. Impugned order set aside and appeal allowed. en-us Thu, 03 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774214 CESTAT Delhi held that service tax demand on income from sale of reject coal was misconceived. The appellant had already paid service tax on entire beneficiation charges including value of coal rejects as per agreement terms. Department's demand for additional service tax on coal reject sales was unsustainable since service tax is not levied on sale of goods. The coal reject disposal was contractual obligation under beneficiation agreement, and its value was already included in taxable value on which service tax was paid. Impugned order set aside and appeal allowed. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774214