2026-VIL-661-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Whether the activity of production of coal from mines amounts to manufacture and consequently Central Excise Duty is payable or amounts to mining service on which Service Tax is payable – HELD - The activity undertaken by the appellant, which includes preparation of plans for mining, drilling, mining in open cast or underground, raising of coal, sizing, dispatching coal, exploration and other allied activities, amounts to manufacture of coal in terms of Section 2(f) of the Central Excise Act, 1944. In earlier decision in the case of M/s. Integrated Coal Mining Ltd. it was held that the activity of mining and production of coal is covered by the definition of 'manufacture' under the Central Excise Act and demand of service tax thereon is unsustainable. Since the appellant is discharging excise duty on the activity of production of coal, the demand of service tax on the same activity cannot be sustained. When an activity amounts to manufacture, the same cannot be subjected to service tax – The appeal is allowed on this ground - Whether the appellant is providing service to the Joint Venture Companies or not and consequently, whether the appellant is liable to pay Service Tax or not – HELD - When the Government and private enterprises enter into a joint venture for achieving a common objective and sharing the profits, the responsibility discharged by each of the co-venturers towards the venture is not by way of any service rendered to the joint venture, but in their own interest in furtherance of the common objective of the joint venture. Therefore, service tax liability cannot be fastened upon the appellant. The appellant, being a co-venturer of the Joint Venture, is not liable to pay Service Tax.
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