CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH

SERVICE TAX APPEAL NO. 52620 OF 2018

(Arising out of Order–in-Original No. 0 4 / C O M M R / S T / J B P dated 27.04.2018

passed by Commissioner, Central GST, Central Excise & Customs, Jabalpur)

Northern Coalfields Ltd.

…Appellant

Versus

Commissioner CGST, CE & Customs - Jabalpur …Respondent

APPEARANCE:

Shri Hemant Sindhwani, Chartered Accountant for the Appellant

Shri Harshvardhan, Authorized Representatives for the Department

CORAM:

HON’BLE MR.JUSTICE DILIP GUPTA, PRESIDENT

HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL)

Date of Hearing/Decision: January 13, 2023

FINAL ORDER No.: _50050/2023__

JUSTICE DILIP GUPTA

Northern Coalfields Limited¹ has filed this appeal to assail the

order dated 27.04.2018 passed by the Commissioner for recovery

of service tax with interest and penalty.

2. The appellant is a public sector undertaking and is a

subsidiary of Coal India Ltd. It is primarily engaged in the business

of extraction and se