No service Tax on Sale of Coal Purchased from CIL to End users at 5% Margin

National Co-Operative Consumers’ Federation of India Ltd Vs Commissioner of Central Excise Delhi III Commissionerate (CESTAT Delhi) The case of National Co-Operative Consumers’ Federation of India Ltd vs Commissioner of Central Excise Delhi III Commissionerate (CESTAT Delhi) revolves around the appellant’s challenge to the Commissioner of Central Excise’s order confirming the demand of service tax under the category of “Business Auxiliary Service” (BAS). The appellant, a cooperative society registered under the Multi State Co-operative Societies Act, 2002, holds app...