SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No. NOI- EXCUS-002-APPL-2 80-23-24 dated 25.09.2023 of the Commissioner, CGST (Appeals), NOIDA. By the impugned order following has been held:

ORDER

In view of foregoing discussion and findings, I uphold the Order-in- Original No. 54/JC/CGST/GBN/2022-23 dated 15.12.2022 passed by the Joint Commissioner (Adi.), Central GST Commissionerate, Gautam Buddh Nagar and reject the Appeal No. 415/ST/NOIDA/APPL/GBN/2022-23 datec 15.03.2023, filed by M/s. Stone Heights Infra, 22, Akash Puram Vistar Shyam Gani, Pilibhit Bypass, Bareilly (U.P).

1.2 By order in original dated 15.12.2022 following has been held:

ORDER

I. I drop the proceedings initiated vide Show Cause Notice No. 53/JC/GBN/2021 dated 21.10,2021 and consequent thereto drop the entire demand of service tax Rs. 99,40,539/- (inclusive of cess) (Rupees Ninety Nine Lakh Forty Thousand Five Hundred Thirty Nine only) on value of the services so provided by M/s. Stone Heights Infra, 22, Akash Puram Vistar Shyam Gani, Pilibhit Bypass, Bareilly (U.P) during the financial year 2016-17 on the grounds as detailed and discussed in the foregoing paras

II. I confirm the demand of service