2023 (3) TMI 1430

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cal) For the Appellant : Mr. Rajeev Agarwal, Advocate For the Respondent : Shri Harshvardhan, Authorized Representative ORDER JUSTICE DILIP GUPTA The order dated 09.12.2016 passed by the Commissioner confirming the demand of service tax on sizing of coal under 'business auxiliary service [BAS] with penalty and interest has been assailed by M/s South Eastern Coalfield Ltd [the Appellant] in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ases and in this connection referred to a decision of this Tribunal rendered on 22.02.2018 in Service Tax Appeal No. 54276 of 2014 [M/s South Easter Coalfield Ltd vs. CCE & S.T., Raipur decided on 22.02.2018]. 5. Shri Harshvardhan, learned authorised representative appearing for the department has, however supported the order. 6. It does transpire from a perusal of the aforesaid decision rendere....