SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.NOI-EXCUS-002-APP-86-23-24 dated 26/05/2023 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. By the impugned order following has been held:-

ORDER

10. In view of the above facts and circumstances, the appeal bearing No. 307/ST/Noida/Appl/GBN/2022-23 dated 29.11.2022 has been filed by M/s Mayank Foods & Bevarages Pvt. Ltd., Mohalla Sahukara, Sarai Gali, Behind Nagar Palika, Faridpur, Bareilly (U.P.) is dismissed as having no merit. The Order-In-Original No. 22-ST- DEM/AC/BLY-II / 2022 dated 29.09.2022 issued under C.No. V(30)Adj./TPD/BLY-II/SCN/MF/123/2020/853 dated 29.09.2022 passed by the Assistant Commissioner of CGST, Division-II, Bareilly is held as correct, legal and proper.‖

2.1 The appellant is provider of Taxable Service as defined under the Finance Act, 1994 and they are holding Service Tax Registration No. AAGCM9094HSD001. He is providing Storage of warehousing services, Business Aux. Services, GTA Service, Business Support Service and Works Contract Service.

2.2 On the basis of information received from the Income Tax department for the period 2015-16 that appellant have received towa