2025 (9) TMI 547

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....For the Petitioner(s): Mr. N. Venkatraman, A.S.G., Mr. Gurmeet Singh Makker, AOR, Mr. V.C. Bharathi, Adv., Mr. Santosh Kumar, Adv., Mr. Raghav Sharma, Adv., Ms. Priyanka Das, Adv., Ms. Rajeshwari Shankar, Adv., Mr. Padmesh Mishra, Adv.   For the Respondent(s) : Mr. Sumit Goel, Adv. M/S. Parekh & Co., AOR. ORDER PER 1. Delay condoned. 2. This appeal under Section 35L(B) of the Cent....

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....7,24,075/- (during 2006-07) and Rs. 89,24,09,128/- (during April, 2008-September, 2008) in the taxable value in terms of Section 67 of the Finance Act, 1994? (Ref.: SCN-1 & II)" 4. The aforesaid issue adjudicated by the Adjudicating Authority has been formulated by CESTAT in the following words:- "whether the process of washing of coal is taxable under the "business auxiliary services"....