is sale of rejected coal liable for service tax ?

This query is : Resolved 

23 June 2010 Coal washing / Beneficiation is a taxable service under the category of Business Auxillary Services.

But whether the income from sale of reject coal from coal washery is also liable to service tax ?, if so under which category / rule ?


kindly suggest.

Thanks.

25 June 2010 Sir,

Sale/purchase transactions are outside the purview of Service Tax. No service tax, in my view.



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