CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT No.II (E-Hearing)

Service Tax Appeal No.70827 of 2025 (Arising out of Order-in-Appeal No.NOI-EXCUS-000-APP-132-24-25 dated 16/07/2024 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida)

M/s Orane Consulting Pvt. Ltd., ….Appellant (C-56, A/5, 2^nd Floor, Sector-62, Noida-201306)

VERSUS Commissioner of Central Excise &

CGST, Noida ….Respondent (C-232-A/2, GST Bhawan, Sector-48, Noida)

APPEARANCE Shri Abhinav Kalra, Chartered Accountant for the Appellant Smt Chitra Srivastava, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70060/2025 DATE OF HEARING : 19 February, 2026 DATE OF PRONOUNCEMENT : 25 February, 2026 SANJIV SRIVASTAVA:

This appeal is directed against NOI-EXCUS-000-APP-132-

24-25 dated 16/07/2024 passed by Commissioner (Appeals) Central Goods & Services Tax, Noida. By the impugned order following has been held:-

“ORDER In the light of above discussions and findings, the Appeal No. 379/ST/Noida/Appl/NOI/2023-24 dated 15.03.2024 filed by M/s Orane Consulting Pvt. Ltd. C-56, A/5, 2nd Floor, Sector-62, Noida (U.P.) 201306 partially succeeds and the Order-In-original No. 40/ADC/ST/CGST/NOIDA/ 2023-24 Dated 22.12.2023 passed by the Additional Commissioner, CGST Commissionerate Noida is partially modified to the extent that the confirmed amount of tax, Interest and penalty is reduced to Rs.21,81,352/- along with applicable interest u/s 75 of the Act and equal penalty u/s 78 of the Act. However, I set aside the penalty u/s

77(1)(d) of the Act.”

1.2 By the Order-in-Original dated 22.12.2023 following has been held:-

“ORDER i. I confirm the demand of Service Tax amounting to Rs.

32,84,675/- (inclusive all cess) (Rupees Thirty two lakh eighty four thousand six hundred seventy five only) on M/s Orane Consulting Pvt. Ltd., Noida under sub-Section (2) of Section 73 of Chapter V of the Finance Act, 1994, on the taxable value of services provided by the noticee during the financial year 2016-17.l however drop the balance demand of Rs. 30,36,750/- as the same was not found sustainable in law, as discussed above.

ii. I order that the noticee shall pay interest, under section 75 of Chapter V of the Finance Act, 1994, on the above said service tax amount of Service Tax Rs. 32,84,675/- from the next day of due date for monthly payment of tax till the date of payment of the tax amount.

iii. I impose a penalty equal to the tax amount of Rs.

32,84,675/- under sub-section (1) of section 78 of Chapter V of the Finance Act, 1994, upon the noticee for non- payment of the said tax amount by reason of suppression of facts and contravention of provisions of the Finance Act, 1994. However, an option is given to noticee under 2nd proviso to Sub Section (1) of Section 78 of the Finance Act, 1994 that if the Service Tax along with Interest is deposited within thirty days of communication of this order, the amount of penalty liable to be paid by the party shall be twenty five percent of the Service Tax so determined in the order, provided that the benefit of reduced penalty under the second proviso shall be available only if the amount of such reduced penalty is also paid within such period.

iv. I impose the penalty of 10,000/- (Ten thousand only) upon M/s. Orane Consulting Pvt. Ltd., Noida under Section 77(1)(d) of the Finance Act, 1994 for their failure to pay the Service Tax electronically.

The dues adjudged above shall be paid forthwith.”

2.1 Appellant was registered with the Service Tax Department vide Registration No.AABCO2224JSD001 and was engaged in providing the taxable services i.e. domestic sales and export of services namely SAP, Software development and its consultancy and maintenance and was liable to pay service tax on the same in terms of Section 69 of the Finance Act, 1994 (hereinafter referred to as 'The Act') read with Rule 6(1) of the Service Tax Rules, 1994.

2.2 As the information was re