2018 (8) TMI 1742

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.... Shri Rajeev Kumar Agarwal and Hemant Sindhwani, C.A. - for the appellants. Shri Amresh Jain, Authorized Representative (DR) - for the Respondent. ORDER C.L. Mahar :- 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 o....

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.... a service then we feel it is a service to himself and not to the buyer because buyer is being charged on per tonnage basis as per coals forms and sizes. We also feel that the present appeals are squarely covered by the decision of this Tribunal in the case of Commr. Of Central Excise & Service Tax, BBSR-I Vs. Mahanadi Coal Fields Ltd. vide Final Order No. 76585/2017 dated 21.08.2017. On perusal o....

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....arties. 4. After hearing both the parties it appears that the appellants had paid the sales tax/vat and total amount of sale includes crushing charges as well as other charges e.g. silo loading charges and the same was shown in the profit and loss account. The Honble Supreme Court in the case of Bharat Sanchar Nigam Ltd. Vs. UOI reported in 2006 (2) STR 161 (SC) observed that sales tax an....