https://www.taxtmi.com/caselaws?id=775815 The CESTAT Kolkata held that the appellant's main activity is transportation of coal by road, for which the service recipient has paid service tax under the reverse charge mechanism. The appellant's ancillary activities, including breaking of coal and loading, do not attract separate service tax liability. The Tribunal found no fault in the service tax payment by the recipient under Goods Transport Agency service and held that the appellant is not liable to pay service tax or penalty. The impugned order was set aside and the appeal allowed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775815 The CESTAT Kolkata held that the appellant's main activity is transportation of coal by road, for which the service recipient has paid service tax under the reverse charge mechanism. The appellant's ancillary activities, including breaking of coal and loading, do not attract separate service tax liability. The Tribunal found no fault in the service tax payment by the recipient under Goods Transport Agency service and held that the appellant is not liable to pay service tax or penalty. The impugned order was set aside and the appeal allowed. Case-Laws Service Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775815