No Service Tax on Coal Mines Provident Fund Organization’s Administrative Charges

Coal Mines Provident Fund Organization Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata) Introduction: The case of Coal Mines Provident Fund Organization (CMPFO) vs Commissioner of Central Excise & Service Tax in CESTAT Kolkata brought to light the contentious issue of service tax imposition on administrative charges collected by CMPFO. The appeal was made against adjudications orders by the Commissioner of Central Excise and Service Tax, Ranchi, demanding service tax on these administrative charges received from coal mine companies. Analysis: CMPFO argued that they are ...