2018 (4) TMI 838

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....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 specific sizes. For providing such ac....

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.... 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 Act, 1994. But by the impugned order, the Commis....