Same Transaction cannot be liable to Both Sales Tax & Service Tax

South Eastern Coalfields Vs Commissioner of Central Goods And Service Tax, Customs And Excise (CESTAT Delhi) The dispute relates to the period 2014-15 and the appellant asserts that at the time of sale it recovered basic price of the coal, coal sizing charges, surface transport charges and other levies from the customers and paid the applicable excise duty/sales tax on the said amount. The department however, believed that by recovering sizing charges, the appellant provided taxable service under the category of ‘business auxiliary service’. A show cause notice was issued by the departmen...