2026 (10) TMI 304

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....stoms, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter referred to in short as "the CESTAT") in Service Tax Appeal No.ST/50960/2017 (DB) by raising various substantial questions of law, which would read as under:- "1. Whether, the activity of transporting coal in contractors tipping trucks, including loading of coal services provided by the respondent-noticee was covered under 'cargo handling services' during the material period? 2. Whether, non-mentioning or mere wrong mentioning of the provisions of law in the show cause notice will vitiate the entire proceedings if the allegations and charges against the assessee are clearly brought out in the show cause notice? 3. Whether....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....before the CESTAT, New Delhi and the Tribunal in its Final Order No.50426/2023 dated 03.04.2023 (Annexure-A), which is impugned herein, has dropped the demand completely. 4. It is the case of the department that the CESTAT has failed to refer to Section 66BA of the Act, which legitimatizes the demand invoking the earlier charging section and therefore, the finding given by the Tribunal regarding non-mentioning of the amended charging section would be of no consequence. It is also submitted that the CESTAT ought to have considered the argument as mere wrong mentioning of the provision of law will not vitiate the show cause notice and therefore, one clause i.e. Section 65(23) of the Finance Act, 1994 (for short "the Finance Act") has been ....