CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.NOI-EXCUS-001-APPL-NOIDA-261-2024- 25 dated 29/11/2024 passed by Commissioner (Appeals) Central Goods &

Services Tax, Noida)

M/s Subodh Kumar Yadav, …..Appellant (H.No.03, Near Light House, Raoolpur, Nawada, Sector-62, Noida)

VERSUS Commissioner of Central Excise &

CGST, Noida ….Respondent (Commissioner CGST, Noida)

APPEARANCE Request for virtual hearing, for the Appellant Shri Manish Raj, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70050/2026 DATE OF HEARING : 16 January, 2026 DATE OF PRONOUNCEMENT : 25 February, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.NOI-

EXCUS-001-APPL-NOIDA-261-2024-25 dated 29/11/2024 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. By the impugned order following has been held:-

“ORDER In view of the aforesaid discussion and findings, I hereby disallow the Appeal No. 297/ST/NOIDA/APPL/NOI/2023-24 dated 31.01.2024 filed by M/s Subodh Kumar Yadav, Η. Να. 03, Near light House Village-Rasoolpur, Nawada, Sector-62, Noida and uphold the Order-in-Original No.

32/DC/D-II/Noida/2023-24 dated 29.09.2023 passed by the Deputy Commissioner, CGST Division-II, Noida.”

1.2 By the Order-in-Original dated 29.09.2023 following has been held:-

“ORDER i. I Confirm the demand of Service Tax amounting to Rs.16.21.145/-(Rupees Sixteen Lacs Twenty One Thousand One Hundred Forty Five Only) not paid short paid by the party, on the taxable value during the period of 2016-17 under the provisions of Section 73(1) of the Finance Act, 1994.

ii. I confirm the demand of interest on the party, at an applicable rates during the relevant period, on the amount of Service Tax demanded/confirmed at point (1) above, under the provisions of Section 75 of the Finance Act, 1994.

iii. I impose the penalty of Rs. 16.21,1457-(Rupees Sixteen Lacs Twenty One Thousand One Hundred Forty Five Only upon the party under Section 78 of the Finance Act, 1994. If the amount as determined under Section 73 above is paid within 30 days from the date of receipt of the order along with the interest payable thereon as per Section 75, penalty will be only 25% of the service tax determined under Section 73. The benefit of reduced penalty shall be available only if the amount of penalty so determined has also been paid within the period of 30 days from the receipt of the order.

iv. I impose penalty of Rs. 10,000/- under Section

77(1)(d) of Finance Act, 1994.”

2.1 Appellant was registered with the Service Tax Department with Service Tax Registration No.AIEPY6070ASD001 for providing taxable services defined under Section 65B(44) of the Finance Act read with Section 66B of the Finance Act, 1994.

2.2 As per the information received from the Income Tax Department and on comprising the same with ST-3 return filed by the appellant following was observed:-

2.3 Inquires were made and letter dated 29.07.2021 was written to the appellant followed by e-mail reminder dated 25.09.2021 requesting appellant to furnish the details of service tax payment along with reconciliation etc. Appellant vide letter dated 28.09.2021 replied that serviced provided by them for which no service tax was paid is exempted from payment of service tax. No documentary evidence was submitted.

2.4 Show cause notice dated 08.10.2021 was issued to the appellant asking them to show cause as to why:-

“(i) The Service Tax amounting to Rs.16,21,145/-(Rupees Sixteen Lacs Twenty One Thousand One Hundred Forty Five Only) should not be demanded and recovered from them under proviso to Section 73(1) of the Finance Act, 1994.

(ii) The due interest on the amount of Service Tax mentioned at (i) above should not be demanded and recovered from them under Section 75 of the Finance Act, 1994, (iii) Penalty should not be imposed upon them under Section 78 of the Finance Act 1994 for failure to pay s