IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 [Arising out of Order-in-Appeal No.633/ST-KOL/ST/KOL-S/2024-25 dated 15.01.2025 passed by Commissioner (Appeals) of CGST & Central Excise, Kolkata]

Commissioner of CGST & Central Excise, Kolkata South (180, Shantipally, Rajdanga Main Road, Kolkata-700107)

Appellant VERSUS M/s Global Reach (Ravi Lochan Singh, Unit 7W, The Millennium, 235/2A, A.J.C.Bose Road, Ballygunge, Kolkata-700020) Respondent WITH Service Tax Appeal No.76044 of 2025 [Arising out of Order-in-Appeal No.634/ST-KOL/ST/KOL-S/2024-25 dated 15.01.2025 passed by Commissioner (Appeals) of CGST & Central Excise, Kolkata]

Commissioner of CGST & Central Excise, Kolkata South (180, Shantipally, Rajdanga Main Road, Kolkata-700107)

Appellant VERSUS M/s Global Reach Education Service Pvt. Ltd.

(235/2A, A.J.C.Bose Road, Kolkata-700020)

Respondent APPERANCE :

Shri P.Das, Authorized Representative for the Appellant-Revenue Shri Sudhir Malhotra & Ms.Konika Malhotra,both Advocates for the Respondent CORAM:

HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.75041-75042/2026 DATE OF HEARING : 16 DECEMBER 2025 DATE OF PRONOUNCEMENT : 09 JANUARY 2026 Per Ashok Jindal :

The Revenue is in appeals against the impugned orders.

2. The brief facts of the case are that the respondent is registered with the Service Tax Department for providing taxable services under the Finance Act 1994. On verification of the records and documents, it was detected by the Department that the respondent had declared income from Service of Rs.5,36,83,397/-, Rs.6,78,46,587/- and Rs.80,67,800/- in Income Tax Return for the period 2014-15 (from Oct to March), 2015-16 and Financial Year 2016-17 respectively, while in corresponding ST-3 Return the respondent had shown taxable value as zero/NIL. The respondent was requested to submit relevant documents and to clarify the mis-match of data reflected in ST-3 Return and ITR for the material period, but they did not reply on the subject. It was alleged by the Department that the respondent has deliberately not shown actual income for providing taxable service in ST-3 Returns with mala-fide intention to evade payment 24% service tax. Hence, the Department based on differential value of Rs.12,95,97,784/-, had determined the service tax including cesses of Rs.1,76,83,193/- on the part of the respondent and accordingly, a Show-cause notice dated 18.12.2020 was issued to the respondent proposing to demand and recover of Service Tax including cess of Rs.1,76,83,193/-, not paid by the respondent, along with appropriate interest under the provision of Section 73(1) & 75 of the Finance Act, 1994. Penalty was also proposed in terms of Section 77 and 78 of the Finance Act, 1994.

2.1 The Adjudicating Authority confirmed the demand as proposed in the Show-cause notice dated 18.12.2020 and ordered to recover the same along with appropriate interest under the Provisions vide Order-

in-Original dated 16.02.2023. Penalty was also imposed upon them under Section 77(1)(c). 77(2) and 78 of the Finance Act, 1994.

Service Tax Appeal No.76044 of 2025

3. The brief facts of the case are that the respondent is registered with the Service Tax Department for providing taxable services under the Finance Act 1994. The Department conducted an investigation based on CBDT data and as a part of investigation, the respondent was asked to submit books of accounts as maintained by them along with ITR and Form 26AS for the period 2015-16 to 2017-18 (upto June, 2017). In response, the appellant had submitted the letters dated 07.10.2020 and 15.12.2020 informing that they had earned from foreign educational institutes/universities in finding suitable students to undertake courses with them, conducting admission tests & assisting in the process of admission to the universities and claimed that the services are exempted from levy of service tax. They have also submitted some documen