2025 (1) TMI 1781

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....: Shri Sanjay Dixit, Advocate For the Department : Shri S.K. Meena, Authorised Representative ORDER JUSTICE DILIP GUPTA: South Eastern Coalfields Ltd [the appellant] has sought the quashing of the order dated 16.12.2023 passed by the Commissioner confirming the demand of service tax with penalty. 2. The issue that arises for consideration in this appeal is whether a service covered ....

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.... S.R. Traders was dismissed and the decision is Principal Commissioner of CGST and Central Excise vs. S.R. Traders [Civil Appeal No. 5312 of 2023, decided on 22.08.2023]. The order passed by the Supreme Court is reproduced below: "[Order]. Delay condoned 2. Having heard learned counsel appearing for the appellant at a considerable length and after carefully perusing the material ....