AdvertisementPrincipal Commissioner of CGST & Central Excise Vs Aryan Coal Benefications Pvt Ltd (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi dismissed the Revenue’s appeal against the order dropping service tax demand on the respondent for the activity of coal beneficiation under the category of “Business Auxiliary Service”. The dispute arose after departmental audit alleged that the respondent had suppressed taxable value by not declaring amounts received under various heads, including consultancy and professional fees, loading/unloading of c...