2023 (3) TMI 1430

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..... e time of sale it recovered basic price of the coal, coal sizing charges, surface transport charges and other levies from the customers and paid the applicable excise duty/sales tax on the said amount - dispute relates to the period 2014-15 - HELD THAT:- It does transpire from a perusal of the decision rendered in M/S SOUTH EASTERN COALFIELDS LTD. VERSUS CCE ST, RAIPUR [ 2018 (4) TMI 838 - CEST .....

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..... For the Respondent : Shri Harshvardhan, Authorized Representative ORDER JUSTICE DILIP GUPTA The order dated 09.12.2016 passed by the Commissioner confirming the demand of service tax on sizing of coal under business auxiliary service [BAS] with penalty and interest has been assailed by M/s South Eastern Coalfield Ltd [the Appellant] in this appeal. 2. The dispute relates to .....

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..... to a decision of this Tribunal rendered on 22.02.2018 in Service Tax Appeal No. 54276 of 2014 [M/s South Easter Coalfield Ltd vs. CCE S.T., Raipur decided on 22.02.2018] . 5. Shri Harshvardhan, learned authorised representative appearing for the department has, however supported the order. 6. It does transpire from a perusal of the aforesaid decision rendered in South Eastern Coalfield t .....

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