2018 (11) TMI 1022

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....olation of Section 69 (in Rs.) Penalty U/S 78 (in Rs.) Penalty U/S 77 (in Rs.) Penalty U/S 76 ST/299/2009 2,50,43,190/- Imposed but not quantified Nil 2,50,43,190/- 1000/- Imposed but not quantified ST/128/2010 1,37,88,476/- Imposed but not Quantified Nil 1,37,88,476/- 1000/- Nil ST/486/2012 1,90,47,187/- Imposed but not quantified 5000/- Nil Nil Imposed but not quantified ST/75007/2018 46,11,971/- Imposed but not quantified Nil Nil 10,000/- Imposed but not quantified These appeals are being disposed off with a common order for the sake of convenience. 2. The appellant is engaged in the business of mining and selling of coal at the mines locat....

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....reement with the buyer and submitted that the delivery point for supply of coal was the railway wagon. Accordingly, the transaction value for sale of coal is to be considered as the value at the wagons. He also submitted that for the sale of coal, the sales tax was payable to the respective State Government. During the period under dispute, the appellant initially discharged sales tax without including the silo charges, but subsequently the sales tax on the value of silo charges have also been paid to the respective State Governments. ii) With effect from 01.04.2011, the Central Excise duty is also payable on coal which is mined and for payment of such excise duty the value of coal including the silo charges have been considered as the t....

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....s. Such levy of service tax is strongly contested by the appellant. It is their case that the sale of coal is completed only at the point of delivery at the railway wagon. The price for delivery at the wagon will include not only the price charged for coal but also the silo charges. From the records it is seen that the appellant has paid sales tax not only on the transaction price of coal but also on the silo loading charges. 8. We note that similar disputes have come up before this Bench as well as Delhi Bench of the Tribunal. These appeals have dealt with the various charges recovered by the appellant as well as by subsidiaries of Coal India Ltd. In the case of Eastern Coalfields Ltd., the Tribunal, while setting aside the demand for s....