2022 (7) TMI 823

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....AND MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Radhe Tallo, Authorized Representative for the Department Shri Rajeev Aggarwal, Advocate for the Respondent ORDER This appeal has been filed by the Commissioner, CGST, Central Excise and Service Tax, Bhopal (M.P.) [the Commissioner] to assail the order dated January 13, 2020 passed by the Commissioner (Appeals) by which the order dated Au....

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....to be noticed that for the earlier period from 2012-13 to 2015-16, a show cause notice dated October 05, 2017 was issued to the respondent and for the subsequent period from April 2016 to June 2017, a show cause notice dated February 19, 2019 was also issued to the respondent on the same issue. The present proceedings arise from the subsequent show cause notice. 5. The Additional Commissioner c....

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.... the Tribunal noticed the earlier decisions of the Tribunal in M/s. South Eastern Coalfields Ltd. vs. Commissioner of Central Excise and Service Tax [Service Tax Appeal No. 50567 of 2018 decided on 22.12.2020], in M/s. Lemon Tree Hotel vs. Commissioner, Goods and Service Tax [2020 (34) G.S.T.L. 220 (Tri.-Del.)] and M/s. K.N. Food Industries Pvt. Ltd. vs. Commissioner of CGST and Central Excise, Ka....