Discharge of tax liability under one law precludes the invoking of another law

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Last updated: 27 January 2021
Quick Summary
This judgement concerns Integrated Coal Mining Ltd. (ICML) and a dispute over whether coal sizing constituted a taxable service. The Commissioner had previously dropped proceedings, ruling that the value of sizing was already included in the price of coal, thus it wasn't a separate taxable service. The Revenue appealed this decision.

Court :
CESTAT Kolkata

Brief :
This appeal filed by the Revenue is against the Order-in-Original No.38/Commr/BOL/13 dated December 19, 2013 passed by the Commissioner of Central Excise and Service Tax, Bolpur, whereby the Commissioner was pleased to drop the proceedings initiated against Integrated Coal Mining Ltd. (“ICML”) vide show cause notice dated 23.08.2012.

Citation :
Service Tax Appeal No.75388 of 2014

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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