2014 (9) TMI 676

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....hart:-   Orders-In-Original Appeal Nos: Demand (Rs) Penalty (Rs) Under Section 78 22/ST/2013/C ST/89800/2013 6,72,33,100/- 6,72,33,100/- 23/ST/2013/C ST/89814/2013 9,87,64,917/- 9,87,64,917/- 25/ST/2013/C ST/89815/2013 4,58,23,814/- 4,58,23,814/- 21/ST/2013/C ST/89830/2013 7,30,96,871/- 7,30,96,871/- 24/ST/2013/C ST/89831/2013 6,65,17,193/- 6,65,17,193/- 27/ST/2013/C ST/89867/2013 10,10,28,157/- 10,10,28,157/- 26/ST/2013/C ST/85027/2014 6,26,30,418/- 6,26,30,418/-   Total 51,50,94,470/- 51,50,94,470/-   2. The common facts in all these seven cases is that the Applicant are engaged in mining of coal and sale thereof to various buyers. Coal is sold at base price plus other charges suc....

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....es tax, it is part and partial of sale value of traded goods and sale transaction does not attract service tax. In support of this submission, he relied upon the judgment of Bharat Sanchar Nigam Ltd. Vs. UOI [2006 (2) STR 161 (SC)] Ld. Counsel also relied upon this Tribunal's stay order in the case of Mahanadi Coalfields Ltd. Vs. Commissioner of Central Excise, Customs & Service Tax, BBSR-I [2014 (33) S.T.R. 474 (Tri-Kolkata) and submits that the facts of this judgment is identical to their case. He also submits that the demand is time bar as there is no suppression of fact on their part. 4. The Ld. A.R. (Commissioner) appearing for the respondent reiterates the findings of the Adjudicating Authority. He also submits that the surface t....

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....t and partial of the manufacture and sale of coal. We have perused the sale invoice of the Applicant in respect of coal produced during mining and found that the surface transportation charges, on which service tax demanded, has been shown in the invoices as part of the sale value of the coal and on the value including the surface transportation charges, the applicant has discharged the central excise duty as well as sales tax. This clearly establishes that the value including the surface transportation charges is the sale value of coal. It is now settled law by the Hon'ble Supreme Court in Bharat Sanchar Nigam Ltd's case supra that in respect of sale of goods no service tax is leviable. 7. In case of sale of manufactured goods, ev....