2018 (4) TMI 838

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..... that: - sales tax and service tax cannot be made applicable on the same transaction as the same is includible to each other - appeal allowed - decided in favor of appellant.
Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Technical) S/Shri B.L. Narsimhan, Advocate and Rajiv Agarwal, C.A. for the appellant. Shri Sanjay Jain, Authorized Representative (DR) for the Respo .....

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..... case of Commr. Of Central Excise & Service Tax, BBSR-I Vs. Mahanadi Coal Fields Ltd. vide Final Order No. 76585/2017 dated 21.08.2017. On perusal of the said order, we find that in the similar set of facts, the Tribunal has allowed the appeal holding as under: - 2. Brief facts of the case are that during the period under consideration, the appellant was engaged in the crushing/sizing of the coal .....

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..... le Supreme Court in the case of Bharat Sanchar Nigam Ltd. Vs. UOI reported in 2006 (2) S.T.R. 161 (SC) observed that sales tax and service tax cannot be made applicable on the same transaction as the same is in cludible to each other. 2. In view of above, we do not find any merits in the impugned order. Accordingly, the same is set aside and the appeal is allowed in favour of the appellant. (Or .....

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