2022 (12) TMI 309

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....873/2022<br>Service Tax<br>HON'BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON'BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Shri H G Dharmadhikari and Ms Lalita Phadke, Advocates for the appellant Shri Dilip Shinde, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW In these twelve appeals of M/s Western Coalfields Ltd, the issue for consideration is the taxability, under Finance Ac....

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....es is that the appellant mines coal and that the crushing, or like process, to render such coal fit for use, and specified in the contract in terms of size, is tantamount to undertaking of service that would bring it within the ambit of Finance Act, 1994 both during the 'negative list' regime as well as before it. Though it is on record that no distinct consideration has been earmarked for underta....

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....nal order no. 76585/2017 disposing off appeal no. ST/75816/2014 against order-in-original no. COMMR/B-I/ST- 10/2013 dated 21st August 2017 of Commissioner of Central Excise, Customs & Service Tax, BBSR-I] thus '2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the crushing/sizing of the coal in its mines. While receiving the consideration fro....

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....OI reported in 2006 (2) STR 161 (SC) observed that sales tax and service tax cannot be made applicable on the same transaction as the same is includible to each other. 5. In the instant case undisputedly, the appellant has paid the sales tax/vat when it is no that crushing charges are not leviable. Regarding the payment of sales tax/vat, the Ld. Counsel for the appellant has shown proof to the L....