SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.NOI-EXCUS-001-APP-342-24-25 dated 13/02/2025 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. By the impugned order following has been held:-

Order

In view of the aforesaid discussions and findings, the instant appeal No.54/ST/Noida/APPL/NOI/2024-25 dated 03.05.2024 filed by M/s Matrix Design Works, E-84, Sector-41, Noida (U.P.)-201301 falls to succeed and consequently rejected. Order-in-Original No.228/AC/ST/TPI/CGST/Div-I/Noida/2023-24 dated 29.02.2024 passed by the Assistant Commissioner, HQ, Technical, CGST Noida is upheld being legal and proper.‖

2.1 Appellant is registered with the Department under the Registration No.AFXPD9408HSD001 for providing taxable services as defined by Section 65B (44) of the Finance Act, 1994 read with Section 66B of the Act.

2.2 On the basis of third party information was received from Income Tax Department, discrepancies were noted on comparison of the ITR and ST-3 returns leading in payment of service tax as indicated in table below:-

2.3 Inquiries were made from the appellant and they were directed to furnish the details of payment of service tax along with copi