JUDGMENT :

VALMIKI SA MENEZES, J.

1. This is an appeal filed under Section 35 (G) of the Central Excise Act, 1944 at the behest of the Principal Commissioner of the Commissionerate of Goods and Services Tax impugning the order dated 23/07/2020 passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai (CESTAT), West Zonal Bench, Mumbai allowing in Service Tax Appeal No.ST/ 88336/2018 at the behest of the respondent herein.

The impugned order of the CESTAT allowed the appeal of the respondent and set aside the order in original dated 02/05/2018, passed by the Principal Commissioner of the GST, Mumbai, East Commissionerate which has made a demand of service tax amounting to Rs.75,22,81,847/- for the period 1st July, 2012 to 31st March, 2015 under Section 73 (2) of the Finance Act, 1994, with a further demand of interest under Section 75 of the Finance Act, 1994 on the amount of service tax demanded, in addition to which penalty of Rs.75,22,81,847/- has been imposed on the respondent in terms of Section 78 of the Finance Act, 1994; the order dated 02/05/2018 of the Commissioner further imposed a penalty of Rs.10,000/- from the respondent for not filing proper returns under