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2024 (8) TMI 475
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.... Chakraborty , Sr. Advocate & Shri Abhijit Biswas , Advocate for the Appellant Shri S. S. Chattopadhyay , Authorized Representative for the Respondent ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order wherein demand of service tax has been confirmed against the appellant along with interest and penalty was also imposed under the category of "Mining Services....
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....the taxable value in the ST-3 Returns for the said period resulting in short payment of service tax amounting to Rs.21,82,27,275/-. 2.2 The appellant contested the show-cause notice stating that during the said period, the appellant raised gross bills/invoices for providing mining services upon PANEM from time to time, but PANEM made discounted payments after various deductions and the appellan....
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....ainst the appellant is not sustainable in view of the principles as laid down by this Tribunal in the cases of Ceolric Services Vs. Commissioner of Service Tax, Bangalore reported in 2011 (23) STR 369 (Tri.-Bang.) and Serco Global Services Private Limited Vs. Commissioner of Central Excise, Delhi III reported in 2015 (39) STR 892 (Tri.- Del.). 3.1 Further, he submits that the ld.Commissioner (A....