IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 76828 of 2025 (Arising out of Order-in-Appeal No. 231/GHY(A)/COM/ST/GHY/2024 dated 25.06.2024 passed by the Commissioner (Appeals), C.G.S.T., Central Excise &

Customs, 3^rd Floor, G.S.T. Bhawan, Kedar Road, Machkhowa, Guwahati – 781 005)

M/s. Assam Progressive Developers Limited : Appellant Ground Floor, Progressive Tower, N S Avenue, Silchar, Assam – 785 005 VERSUS Commissioner of C.G.S.T. and Central Excise : Respondent Guwahati Commissionerate, G.S.T. Bhawan, Kedar Road, Machkhowa, Guwahati, Assam – 781 001 APPEARANCE:

Shri Pranab Sikdar, Consultant, for the Appellant Shri S.K. Dikshit, Authorized Representative, for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

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

FINAL ORDER NO. 75077 / 2026 DATE OF HEARING / DECISION: 15.01.2026 ORDER: [PER SHRI K. ANPAZHAKAN]

M/s. Assam Progressive Developers Limited, Silchar, Assam –788 005 [hereinafter referred to as the “appellant”], has filed the present appeal against the Order-in-Appeal No.231/GHY(A)/COM/ST/GHY/2024 dated 25.06.2024, wherein the demand of Service Tax of Rs.20,39,713/-, along with interest and penalties, as confirmed vide the Order-in-Original No. 50/AC/SIL/2023-24 dated 15.09.2023, has been upheld.

2. The facts of the case are that on the basis of the information received from the Income Tax Department, the officers of the Directorate General of GST Intelligence (DGGI), called for certain documents from the appellant for verification. During the course of verification of the documents furnished by the appellant, it was found that the appellant had allegedly short paid Service Tax during the period from 1^st April, 2016 to 30^th September 2017. The Department alleged that the appellant was providing certain taxable services on which Service Tax was not correctly discharged.

2.1. Accordingly, a Show Cause Notice dated 20.01.2021 was issued to the appellant demanding Service Tax (including cesses) of Rs.78,95,978.00/- for the period from 01.04.2016 to 30.05.2017. As the appellant has already paid Service Tax of Rs.58,56,266/- for the said period, under self- assessment, the said notice proposed to recover the balance amount of Service Tax of Rs.20,39,713/- (including cesses) for providing services of Renting of Immovable Property, other Services (Forgoing Tenancy Right) and Construction of Residential Complex Service.

2.2. After due process, the above Show Cause Notice was adjudicated and vide the Order-in-Original No. 50/AC/SIL/2023-24 dated 15.09.2023, the demand of Service Tax amounting to Rs.20.39,713/- as raised in the notice has been confirmed, along with interest and equal amount of tax as penalty. Penalty has also been imposed by the ld. adjudicating authority under Section 77 of the Finance Act, for not filing return by the appellant during the period under dispute.

2.3. On appeal, the Ld. Commissioner (Appeals) has upheld the aforesaid demand of Service Tax, along with interest and penalties, as confirmed in the Order-

in-Original dated 15.09.2023.

2.4. Aggrieved by the confirmation of the demand of Service Tax, along with interest and penalties, the appellant has filed this appeal.

3. During the course of hearing, the appellant submitted that they have correctly discharged their Service Tax liability of Rs.58,56,266/- under self- assessment for the period from 01.04.2016 to 30.05.2017; that there was no short payment of Service Tax for the period 01.04.2016 to 30.05.2017. It is stated that the officers of the DGGI assessed their Service Tax liability as Rs.78,95,978/- for the period from 01.04.2016 to 30.05.2017, without determining the taxable value. The appellant has summarized the tax liability, as assessed by the DGGI officers for the period from 01.04.2016 to 30.05.2017, as follows:

(i) Service Tax payable under demand including cesses (7322716+ 264026+239236): total i