2023 (3) TMI 1430

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....Hemambika R Priya, Member (Technical) 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 ....

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....dy been decided by this Tribunal in number of cases 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 transpi....