CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 E-HEARING Service Tax Appeal No.50983 of 2024 [Arising out of the Order-in-Appeal No.292-300(RLM)ST/JPR/2023 dated 12.01.2024 passed by the Commissioner (Appeals), Customs, Central Excise and Central Goods and Service Tax, Jaipur]

PRATIBHA SHARMA Appellant A-50, Janta Colony, Jaipur, Rajasthan- 302 004 `

Versus COMMISSIONER OF CENTRAL EXCISE &

CGST NCRB, Statue Circle, Respondent Jaipur -302 005(Rajasthan)

Appearance:

Present for the Appellant : Shri Safal Sethi, Advocate Present for the Respondent: Shri Rajeev Kapoor and Shri Shashank Yadav, Authorised Representatives CORAM:

HON'BLE MS. BINU TAMTA, MEMBER ( JUDICIAL )

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER ( TECHNICAL )

Date of Hearing/Decision: 08/01/2026 Final Order NO.50071/2026 BINU TAMTA:

By the impugned order¹, the demand along with interest and penalty has been confirmed against the appellant. The allegations against the appellant is that he has not paid the service tax under the

1. Order-in-Appeal No.292-300(RLM) ST/JPR/2023 dated 12.01.2024 Reverse Charge Mechanism on Royalty paid to the Government. The plea taken by the appellant is that they h