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of <h1>Revenue appeal partly allowed; order set aside, matter remanded for fresh merits review on nondisclosure, short payment of service tax</h1> <h3>Principal Commissioner CGST South Commissionerate Versus M/s. Aryan Coal Benefications Pvt. Ltd.</h3> SC partly allowed the revenue's appeal, set aside the CESTAT's impugned order, and remanded the matter to CESTAT for fresh consideration on merits. The ... Short payment of Service Tax - nondisclosure/non-inclusion of income on account of beneficiation charges - activity of beneficiation / washing of coal - Earlier the tribunal had dismissed the revenue appeal - HELD THAT:- CESTAT looked into only one issue in the appeal filed by the revenue - However, the impugned order does not seem to have been passed just on the concession but other aspects have also been taken into consideration. The matter should go back to CESTAT so as to give one opportunity to the revenue to make good its case as sought to be pleaded for the first time here. This appeal of Revenue is partly allowed. The impugned order passed by the CESTAT is set aside. The matter is remanded to CESTAT for fresh consideration on its own merits. Delay condoned. Appeal under Section 35L(B) of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 by the revenue challenges CESTAT Final Order No. 55535 of 2024 which dismissed the department's appeal and affirmed the Adjudicating Authority. CESTAT addressed only one issue framed as: 'III. Issue 3: Whether there was short payment of Service Tax of Rs. 11,24,71,194/- due to nondisclosure/non-inclusion of income on account of beneficiation charges...' and reformulated it as 'whether the process of washing of coal is taxable under the 'business auxiliary services' under subclause (v) of clause 19 of Sections 65 read with 65(105), (zzb) of the Finance Act, 1994 for the period between 16.6.2005 and 31.3.2007.' Revenue had conceded in favour of the assessee, but CESTAT's reasoning considered additional aspects. Matter remanded to CESTAT for fresh consideration on merits, allowing the appeal partly, setting aside the impugned order, and permitting all contentions to be raised before CESTAT; the Court did not decide the merits.
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