CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Service Tax Appeal No. 51977 of 2024 [Arising out of Order-in-Appeal No.RPR-EXCUS-000-APP-155-24-25 dated 26.06.2024 passed by the Commissioner of Central GST & Central Excise (Appeals), Raipur]

M/s. Manisha Mukim …Appellant House No.-55, Aishwarya Residency, Telibandha, Raipur, Chhattisgarh - 492001 VERSUS Commissioner of Central Excise and Service Tax, Raipur …Respondent Central Excise Building, Dhamtari Road, Tikrapara, Raipur, Chattisgarh - 492001 APPEARANCE:

Ms. Prerna Jain Kala, Advocate for the Appellant Shri Rohit Issar, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 06.01.2026 DATE OF DECISION: 06.01.2026 FINAL ORDER NO. 50055/2026 DR. RACHNA GUPTA Present appeal is filed to assail the Order-in-Appeal bearing No.155-24-25 dated 25.06.2024. The facts in brief which culminated into the said order are as follows:

1.1 The department received an information from the Income Tax Department about the appellant earning/receiving an amount of Rs.46,65,922/- and an amount of Rs.15,600/- during the Financial Year 2013-14 and 2014-15. The appellant was called upon to submit documents to explain the said income. However, no reply was received. Accordingly, vide the Show Cause Notice bearing No.31/2018 dated 15.10.2018 served upon the appellant presuming the aforesaid income to be an income against rendering taxable services, the service tax amounting to Rs.5,78,636/- for the aforementioned both the financial years was proposed to be recovered along with interest at the appropriate rate and the proportionate penalties. The said proposal was confirmed vide the Order-in-Original No.70/2021-22 dated 31.03.2022. The order was announced ex parte. The appeal against the said order has been rejected vide the impugned order. Being aggrieved, the appellant is before this Tribunal.

2. I have heard Ms. Prerna Jain Kala, learned Advocate for the appellant and Shri Rohit Issar, learned Authorized Representative for the department.

3. Learned counsel for the appellant has objected the adjudication submitting that the show cause notice is based on third party information and without any investigation on part of the service tax department. Since the third party information/income tax return cannot form the basis of proposing and confirming the demand of service tax, the order under challenge is liable to be set aside on this score itself.

3.1 The issuance of show cause notice is also objected on the ground that the show cause notice was not served at the correct address. Learned counsel mentioned that the income tax returns/Form 26 AS of the appellant is, admittedly, is the basis of the said show cause notice. The appellant has mentioned the correct address in the said Form 26 AS as 55, Aishwarya Residency, Telibandha, Raipur, Chattisgarh but the show cause notice was served at the address Dhariwal Bada, Halwal Lane, Sadar Bazaar, Raipur. It is alleged that the show cause notice was intentionally sent at the wrong address which again is the reason that no sanctity can be attached to suchshow cause notice. The order of adjudication based on such show cause notice is liable to be set aside on this ground. Learned counsel has relied upon the decision of this Tribunal in the case of M.Pandidurai Vs. Commr. of GST & Central Excise reported as SCC Online CESTAT

3464.

3.2 The show cause notice is also objected as being barred by time as in the Year 2018, the demand for the Financial Year 2013- 14 and 2014-15 has been proposed. There is no evidence produced by the department to prove any positive act on part of the appellant which may amount to suppression or mis-representation of fact. With these submissions the order under challenge is prayed to be set aside and appeal is prayed to be allowed.

4. While rebutting these submissions, learned Departmental Representative has mentioned that the Order-in-Original i