CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 51488 OF 2019 WITH SERVICE TAX MISC. APPLICATION NO. 50592 OF 2025 [Arising out of Order in Original No. 26/COMMR/ST.JBP/2019 dated 20.03.2019 passed by the Principal Commissioner of CGST & Central Excise, Jabalpur]

……..APPELLANT SOUTH EASTERN COALFIELDS LTD Jamuna Kotma, Jamuna Colliery Office of the General Manager, Anuppur, Madhya Pradesh, Vs.

PRINCIPAL COMMISSIONER OF CGST &

…….RESPONDENT CENTRAL EXCISE-JABALPUR Office of the Principal Commissioner of CGST, Customs & Central Excise and Customs GST Bhawan, Mission Chowk, Napier Town, Jabalpur, Madhya Pradesh-482001 With SERVICE TAX APPEAL NO. 51704 OF 2019 WITH SERVICE TAX MISC. APPLICATION NO. 50554 OF 2025 [Arising out of Order in Original No. 25/COMMR/ST/JBP/2019 dated 19.03.2019 passed by the Principal Commissioner of CGST & Central Excise, Jabalpur]

……..APPELLANT SOUTH EASTERN COALFIELDS LTD Johilla Colliery Area, Office of the General Manager, G.M. Complex Nowrozabad, Umaria, MP-484555 Vs.

PRINCIPAL COMMISSIONER OF CGST &

…….RESPONDENT CENTRAL EXCISE-JABALPUR Office of the Principal Commissioner of CGST, Customs & Central Excise and Customs GST Bhawan, Mission Chowk, Napier Town, Jabalpur, Madhya Pradesh-482001 And SERVICE TAX APPEAL NO. 50187 OF 2020 WITH SERVICE TAX MISC. APPLICATION NO. 51293 OF 2025 [Arising out of Order in Original No. 04/COMMR/ST/JBP/2019 dated 18.10.2019 passed by the Principal Commissioner of CGST & Central Excise, Jabalpur]

……..APPELLANT SOUTH EASTERN COALFIELDS LTD Sohagpur Area, Office of the General Manager Sohagpur, Dhanpuri Post, Shahdol, MP. 484114 Vs.

PRINCIPAL COMMISSIONER OF CGST &

…….RESPONDENT CENTRAL EXCISE-JABALPUR Office of the Principal Commissioner of CGST, Customs & Central Excise and Customs GST Bhawan, Mission Chowk, Napier Town, Jabalpur, Madhya Pradesh-482001 Appearance Shri Rajeev Agarwal and Shri R. Murlidharan, Advocates for the appellants Shri ShashankYadav, Authorised Representative for the Respondent CORAM:

HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL)

HON'BLE MR. K. ANPAZHAKAN, MEMBER ( TECHNICAL )

FINAL ORDER NO’S. 50853-50855/2026 DATE OF HEARING/ DECISION : 04/05/2026 ASHOK JINDAL

1. All these three appeals are having a common issue, therefore, all are disposed of by a common order. The appellant is a public sector undertaking and 100% subsidiary of Coal India Limited engaged in the business of mining and selling of coal. During the course of audit, it was alleged that:

(i) The appellant is not paying service tax on liquidated damages during the impugned period i.e. April 2016 to June, 2017;

(ii) The nonpayment of service tax on royalty amount deposited from June 2017;

(iii) Nonpayment of service tax on dead rent for the period April 2016 to June 2017;

(iv) Short payment of service tax on renting of immovable property service for commercial purpose for the period 2014-15 to 2017-

18;

(v) Short payment of service tax on security and detective agency services for the period April to September 2015-16;

(vi) Demand of interest of Rs. 32,713/- was also made for alleged delayed payment of tax for 2016-17;

1.1 various show cause notices were issued to the appellant and after considering the submissions made by the appellant, the following demands have been confirmed:

2. Aggrieved from the said demands the appellant is before us.

3. The learned counsel for the appellant submits that the demand for liquidated damages on royalty is not sustainable as same has been settled in their own case for the earlier period reported as 2021 (55)

GSTL 549 (Tri.-Del).

4. With regard to demand of service tax on dead rent he relied on the decision of this Tribunal on Madhya Pradesh State Mining Corporation vs. Principal Commissioner 2023 (10) CENTAX 253 (Tri.-Del.)

5. For the demand of service tax on renting of immovable property service, he submits that for the earlier period the adjudicating authority himself dropped the demand as the rent has been charg