SANJIV SRIVASTAVA:

This appeal is directed against Order in Appeal No. 200/ST/APPL/ALLD/2025 dated 15.10.2025 of Commissioner (Appeals) Central Goods and Service Tax & Central Excise, Allahabad. By the impugned order the Order-in-Original No. 23/AC/ADJ/ST/2024 dated 09.10.2024 of the Assistant Commissioner CGST & CX Division Farrukhabad, holding as follows has been upheld:

“ORDER

1. I confirm the short payment of S. Tax amounting to Rs. 5,16,142/-(Rupees Five Lakhs Sixteen Thousand One Hundred and Fourty Two only) for the financial year 2015-16 upon M/s. Roop Singh Hukum Singh & Sons, Awadh Nagar, Station Road, Mainpuri under Section 73(2) of Finance Act, 1994 read with Section 174 of CGST Act, 2017 as discussed above to

2. I further order for recovery of interest at the appropriate rate for the relevant period till the payment of said confirmed amount of Service Tax from them under Section 75 of the Finance Act, 1994 read with Section 174 of CGST Act, 2017 as discussed above

3. I further impose a penalty of Rs. 5,16,142/-(Rupees Five Lakhs Sixteen Thousand One Hundred and Fourty Two only) upon them under section 78 of the Finance Act, 1994 read with Section 174 of CGST Act, 2017, as discussed above. Further I give an option to the party to pay 25% penalty of amount of confirmed demand of service within a period of 30 days of the date of receipt of this order. Further, the benefit of reduced penalty shall be available only if the amount of such reduced penalty is also paid within 30 days

4. I impose a penalty of Rs.10,000/- (Ten thousand rupees only) upon them under Section77(1)(c) of the Finance Act, 1994 read with Section 174 of CGST Act, 2017 as discussed above.

5. I impose a penalty of Rs.10,000/- (Ten thousand rupees only) upon them under Section 77(1)(d) of the Finance Act, 1994 read with Section 174 of CGST Act, 2017 as discussed above.

6. I impose a penalty of Rs. 10,000/- (Ten thousand rupees only) upon them under Section 77(2) of the Finance Act, 1994 read with Section 174 of CGST Act, 2017 as discussed above.

7. I impose late fee amounting to Rs. 500/- (Rupees Five Hundred Only) for 5 days late filing of ST-3 return from April 2015 to Sep. 2015 upon them under Section 70 of the Finance Act, 1994 read with Rule 7(C) of Rules ibid and read with Section 174 of CGST Act, 2017 as discussed above.”

2.1 Appellant having Service Tax Registration No.AAKFR0122LST001/SD002/SD03 are engaged in the activity which are taxable under the definition of 'service' as being defined under Section 6519(44) of the Finance Act, 1994 and liable to pay Service Tax to the Central Government as per the provisions of Section 66B of the Finance Act, 1994.

2.2 As per the third party information provided by CBDT, during the period 2015-16 AAKFR0122LST001/002/003 had received huge amount on account of providing services as per ITR for the F.Y. 2015-16 but have not paid service tax due to the Central Government.. As per TDS data the appellant had received Rs. 11678350/-, however they have mentioned to have received Rs. 11717805/- against sale of service. It was found that the appellant were allegedly engaged in providing taxable services which were neither covered under negative list nor under Mega Exemption Notification. Since the taxable value was more than the threshold limit of Rs. 1000000/- hence prima facie they were liable to pay service tax on the consideration received by them.

2.3 Thus enquiries were initiated and in order to ascertain and quantify the exact amount of service tax dues, the appellant were requested to provide certain specific documents viz details of services provided, copy of Balance Sheet, ITR with computation sheet, details of service tax deposited, copies of bills / invoices and Form 26AS. However, the appellant did not respond.

2.4 Thus it was concluded that the appellant had nothing to add in their defence. The service tax due on the basis of information provided by the Income Tax department was thus computed as follo