Case Law Details
Case Name : Commr. of Central Excise & S.Tax Vs Integrated Coal Mining Ltd. (CESTAT Kolkata)
Appeal Number : Service Tax Appeal No. 75388 of 2014
Date of Judgement/Order : 05/01/2021
Related Assessment Year :
Courts :
All CESTAT
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Commr. of Central Excise & S. Tax Vs Integrated Coal Mining Ltd. (CESTAT Kolkata)
Conclusion: No service tax was applicable on sizing operation activity as sizing of coal was an incidental and ancillary process to make coal marketable and thus complete ‘
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