TMI Blog2022 (12) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the payment of sales tax/vat, the Ld. Counsel for the appellant has shown proof to the Ld. Counsel for the Department. HELD THAT:- On perusal of the facts leading to the dispute and the findings in the impugned order, we do find the circumstances to be identical. Appeal allowed. - SERVICE TAX APPEAL NO: 86400 OF 2016, 86905 OF 2016, 86947 OF 2016, 86948 OF 2016, 86949 OF 2016, 86966 OF 2016, 86976 OF 2016, 86981 OF 2016, 86363 OF 2017, 88089 OF 2017, 88090 OF 2017, 88094 OF 2017 - A/85862-85873/2022 - Dated:- 9-9-2022 - HON BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Shri H G Dharmadhikari and Ms Lalita Phadke, Advocates for the appellant Shri Dilip Shinde, Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of such activity. 3. The areas covered in these disputes are Umrer, with detailed notice for the period from April 2012 to June 2012 as well as from July 2012 to March 2013 for ₹ 3,36,98,133, Majri for the period from April 2014 to March 2015 for ₹ 3,34,52,617, Wani with five statements of demand for ₹ 9,42,60,678, Nagpur for ₹3,99,74,703, Chandrapur for ₹ 2,63,43,672 and Ballapur for ₹4,72,80,056 4. We have heard Learned Counsel for appellant and Learned Authorized Representative. It is the main contention on behalf of appellant that the issue is covered by the decision of the Tribunal in Commissioner of Central Excise Service Tax v. Mahanadi Coalfields Ltd [final order no. 76585/2017 disposin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of sales tax/vat, the Ld. Counsel for the appellant has shown proof to the Ld. Counsel for the Department. 6. By following the ratio laid down by the Hon ble Supreme Court, we find no reason to sustain the impugned order. 5. A number of decisions thereafter have followed this order of the Tribunal among which are South Eastern Coalfields Ltd v. Commissioner of Central Excise Service Tax, Raipur [final order no. 50878/2018 dated 22nd February 2018 disposing off service tax appeal no. 54276 of 2014 against order-in-original no. COMMISSIONER/RPR/ST/30/2014 dated 15th May 2014 of Commissioner of Central Excise Service Tax, Raipur] and Northern Coalfields Ltd and another v. Commissioner of Central Excise Service Tax, Bhopal [ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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