SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.NOI-EXCUS-APPL-001-NOIDA-14-24-25 dated 21/04/2025 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. By the impugned order following has been held:-

“ORDER

1. The Appeal No. 206/ST/NOIDA/APPL/NOI/2024-25 dated 17.09.2024 filed by M/s Anil Singh Verma is hereby rejected and the impugned OIO passed by the Assistant Commissioner CGST Division-II, Noida is upheld.

2. The appeal stands disposed-off in terms of findings supra.”

2.1 Appellant is registered with the Department under the Registration No.AADPV4501CSD002 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 information received from the Income Tax Department for the Financial Year 2014-15 it was observed that appellant had short paid service tax as detailed in table below:-

2.3 Appellant vide letters dated 07.12.2020 and 13.08.2021 was asked to furnish details of payment of service tax along with ST-3 returns and reason of differences in value as shown in service tax return and income tax return. However, no reply was received from the party.

2.4 Alleging su