2020 (2) TMI 1067

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.... 2018, 50104 of 2018 - Final Order Nos. 51761–51767/2019<br>Service Tax<br>HON'BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND HON'BLE MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri Hemant Sindhwani, Advocate for the appellant Shri R. K. Manjhi, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: In these cases, the appellant is engaged in production of coal from its variou....

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....t the appellant company offering the "cut to size coal&#8223; to its customer, is like offering their coal in various forms and sizes. Hence, the cutting of coal to various sizes is not a service to the buyer, because buyer is being charged on per tonnage basis of coal including the sizing charge. Further, on this amount, appellant have paid excise duty, VAT, clean energy cess etc. We also find th....

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.... by the impugned order, the Commissioner dropped the demand. Being aggrieved, the Department has filed the present appeal. 3. With this background, we heard Shri K. Chowdhury and Shri Rajiv Agarwal, Ld. Counsels for the parties. 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....