2018 (4) TMI 838

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....l, C.A. for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Respondent. Per. S.K. Mohanty: - In this case, the appellant is engaged in production of coal from its various mines and sells the same on payment of Sales Tax/ VAT. As per the requirement of the customers, the appellant also provides the activities of bringing down the sizes of the mined coal into certain....

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....that during the period under consideration, the appellant was engaged in the crushing/sizing of the coal in its own mines. While receiving the consideration from the buyer, in addition to the base price, the department is of the view that the crushing/sizing of the coal by the respondents for sale attracts the service tax under the business auxiliary service as per Section 65 (19) of the Finance A....