CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT No.II (Arising out of Order-in-Appeal No.NOI-EXCUS-002-APPL-400-24-25 dated 28/03/2025 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida)

M/s Hariom Gupta, ….Appellant (14, Civil Lines, Near Biyawani Kothi, Bareilly)

VERSUS Commissioner of Central Goods &

Services Tax, Noida ….Respondent (Commissioner CGST, Gautam Budh Nagar)

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

FINAL ORDER NO.70049/2026 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 above discussion and findings, I find no reason or ground to disagree with impugned order No. 02/AC/BDN/2022, dated 11.02.2022 as passed by the Assistant Commissioner, CGST Division- Badaun in relation to confirmation of differential Service Tax demand for Rs.1,11,365/- by invoking extended period of limitation. As far as the demand of Interest of Rs.1,32,054/-, as determined under impugned Order-in-Original is concerned, I order for recovery of the differential interest amount of Rs.57,340/-, as computed in Table-6 above. Further I also order for recovery of the differential penalties amount for Rs.94,665/- and Rs.2,000/-, as imposed upon the appellant under impugned Order-in- Original, as bearing No.225/ST/GBN/2024-25, dated 30.09.2024 is hereby partially allowed discussed supra and the present appeal in above terms.”

1.2 By the Order-in-Original dated 11.02.2022 following has been held:-

“ORDER i. I modified and confirm the demand of service tax (including Education Cess and SHE) totaling to Rs. 1,11,365/- (Rupees One lac Eleven Thousand Three Hundred and Sixty Five Only) under the section 73(2) of the Finance Act, 1994 read with section 174 of the Central Goods and Services Tax Act, 2017 as discussed supra. I appropriate the service tax amount of Rs. 1,11,365/- paid by the noticee.

(ii) I confirm the interest amount and order for recovery of interest of Rs. 1,32,054/- under section 75 of the said Act as discussed in para 19 supra read with section 174 of the Central Goods and Services Tax Act, 2017. I appropriate the interest amount of Rs. 74,650/- paid by the noticee. The balance interest amount of Rs. 57404/- short paid should be paid forthwith.

(iii) I impose penalty of Rs. 1,11,365/- under section 78 of the Finance Act, 1994 read with section 174 of the Central Goods and Services Tax Act, 2017 as discussed supra. 1 appropriate the penalty amount of Rs. 16,700/- paid by the party. The penalty shall be reduced to 25% if tax, interest and penalty paid within 30 days from the date of receipt of order.

(iv) I impose penalty of Rs.2,000/- under section 77 (2) of the Finance Act, 1994 read with section 174 of the Central Goods and Services Tax Act, 2017 for failure to self-assess the tax dues in accordance with provisions of the said Act.

The penalty amount should be paid forthwith.”

2.1 Appellant was registered with the Service Tax Department vide Service Tax Registration No.ABVPG1977GST002 for providing taxable services defined under the Finance Act, 1994.

2.2 On the basis of information received from the Income Tax Department and for the period 2014-15 it was observed that appellant have declared Rs.28,68,866/- towards sale of services in their ITR. However, in their service tax return they have declared only Rs.16,52,265/- for payment of service tax.

2.3 Inquiries were made with the appellant and letter dated 24.11.2020 and reminder dated 02.12.2020 were issued to them asking them to submit desired documents for the period 2014-

15 to 2017-18 (upto June, 2017).

2.4 Appellant did n