SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.166-ST/APPL/ALLD/2025 dated 03/09/2025 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Allahabad. By the impugned order, Commissioner (Appeals) has rejected the appeal wherein following has been held:-

“ORDER

1. I confirm the demand of Service Tax amounting to Rs.2,04,000/- (Rupees Two Lac Four Thousand Only) including Swachh Bharat and Krishi Kalyan Cess not paid for the period FY 2016-17 and order for its recovery under the provisions of Section 73 (1) of the Finance Act, 1994 , read with Section 174 of the CGST Act, 2017 .

2. I order to recover interest at the appropriate rates on the aforesaid demand of Service Tax under the provisions of the Section 75 of the Finance Act, 1994 , read with Section 174 of the CGST Act, 2017 .

3. I impose a penalty of Rs. 2,04,000/- (Rupees Two Lac Four Thousand Only) under Section 78 of the "Act' read with Section 174 of CGST Act, 2017 upon the party for contravention of various provisions of the Act/Rules discussed hereinabove.

4. I impose penalty of Rs. 10,000/- [Rupees Ten Thousand only) each under the provisions of Section 77 (1)(a), 77(1)(c), 77(1)(d) & 7