Authority: Supreme Court of India, Civil Appellate Jurisdiction
Order Date: 12 June 2026
Case Overview
- Appellant: Abhishek Banerjee; Respondents: M/s. EMTA Coal Limited and another.
- The appeal challenged the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, which held that the activities of EMTA Coal Ltd did not amount to a taxable service, thereby exempting it from service tax.
- The Tribunal based its decision on the Calcutta High Court judgment in Commissioner of Service Tax, Kolkata vs. Electrosteel Castings Limited (2025 (393) E.L.T 36).
- The Supreme Court observed that a High Court decision remains binding until set aside or overruled by the Supreme Court, and therefore CESTAT was correct in relying on that judgment.
- The Court also referenced its own earlier decision in Civil Appeal (Diary) No. 33259 of 2018 dated 05.10.2018, which affirmed the same legal position in the matter of Marmugao Port Trust vs. Commissioner of Customs, Central Excise & Service Tax (2017 (48) STR 69).
Final Outcome
- The appeal filed by Abhishek Banerjee is dismissed.
- All pending applications, if any, are ordered disposed of.
Topics: Service Tax, Judicial Precedent