2026 (9) TMI 1918

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.... MEMBER (JUDICIAL) AND HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) Mr. Shivam Bansal, Advocate for the appellant Mr. Shri Shashank Yadav, Authorised Representative of the department ORDER ASHOK JINDAL: The appellant has filed this appeal and Miscellaneous application for bringing additional document on record. 2. The issue is to be decided by this Tribunal is that whether the ....

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....4-04-2023] c) M/s Shrawan Kumar Pathak Vs. Commissioner of Central Excise & Central GST, Jabalpur, Service Tax Appeal No. 55131 of 2023  d) Madhya Pradesh State Mining, Corporation Ltd. Versus Principal Commissioner of CGST & Central Excise, Bhopal (2023) 10 Centax 253 (Tri.-Del) [24-04-2023] e) CESC Ltd. V/s The Commissioner of Central Tax, CGST & Central Excise, K....

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....tax under reverse charge mechanism and is entitled for benefit of Section 66D of the Finance Act, 1994. Therefore, the appellant is directed to produce the mining lease agreement within seven days before the adjudicating authority to examine whether the mining lease agreements have been executed prior to 01.04.2016 or not? 6. If the mining lease agreements were executed prior to 01.04.2016, the....