SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.NOI-EXCUS-001-APP-344-24-25 dated 21/02/2025 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida.

By the impugned order following has been held:-

“ORDE

In view of above facts, discussion and findings, the appeal 60/ST/NOIDA/APPL/NOI/2024-25, dated 01-05-2024 filed M/s Protectwell Security Services, 27-B, Dhawalgiri Apartment, Sector-11, Noida against the Order-in-Original No. 155/AC/ST-TPI/CGST/Div-IV/Noida/ 2023-24, dated 19-12-2023 passed by the Assistant Commissioner, Central GST Division-IV, Noida is rejected and the impugned order is upheld.”

1.2 By the Order-in-Original No.155/AC/ST-TPI/CGST/Div- IV/Noida/ 2023-24, dated 19-12-2023 adjudicating authority has held has follows:-

“ORDER

“i) I confirm and order to recover Service Tax of Rs 1035930/- (Rs. Ten Lakh Thirty Five Thousand Nine Hundred and Thirty only) on M/s Protectwell Security Services, 27B, Dhawalgiri Apartment, Sector 11, Noida 201301 under Section 73 (1) of the Finance Act , 1994 read with Section 174 of the Central Goods & Services Tax Act, 2017 in relation to SCN No.486/AC/ST/Div-IV/Noida/2021 dated 21.10.2021.

ii) I order to charg