No service tax applicable on sizing operation activity of coal

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 ‘manufacture’ of coal and to make it into ‘excisable goods’ as per Section 2(d) of the Central Excise Act. Therefore, the process of sizing of coal was also therefore outside Section 65(19) since it was a process in the manufacture of the final product, sized coal. Held:  Commissioner held that sized coal was an exci...