The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that both sales tax and service tax cannot be made applicable on the same transaction.
The two-member bench of Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that when the appellant is only cutting the size of the coal to be provided to the customers, it cannot be said that any service has been offered by the appellant to the buyer of coal.
Source a2ztaxcorp
