AdvertisementPrincipal Commissioner Vs Aryan Coal Benefications Pvt. The Tribunal found that the decisions in Aryan Energy (P) Ltd., Spectrum Coal & Power Ltd., and Aryan Coal Benefications Pvt. Ltd. consistently held that beneficiation of coal was part of mining activity and became liable to service tax only from 01.06.2007. Vs. CST, Delhi – 2020 (36) GSTL 77, where the assessee had paid service tax on the activity of washing of coal w.e.f. Thus, the demand of service tax in the impugned order under BAS from 16 June, 2005 to 30 May, 2007 is not justified.”