P. K. CHOUDHARY:

The present appeal has been filed by the Appellant assailing the Order-In-Appeal No. NOI-EXCUSE-001-APP-246-25-26, dated-30.01.2026 passed by Commissioner (Appeals) CGST, Noida.

2. Briefly stated, the facts of the case are that the Appellant M/s CPS Security Private Limited, is engaged in the business of providing ‘Security Agency Service/Manpower Supply Service’ tovarious clients.

3. The Appellant was registered with the Service Tax Department and has been maintaining regular books of accounts in the ordinary course of business and have been filing statutory records under the Income Tax Act, 1961 and financial statementsunder the Companies Act, 2013.

4. On the basis of third party data exchange mechanism, the present proceedings were initiated on receiving From 26AS from the Income Tax Department. On the basis of which the Service Tax Department entertained a view that during the period from October 2014 to June 2017, the Appellant-Assessee had allegedly not deposited the Service Tax liability on the entire amountreceived during that period.

5. Based on the above allegation, a Show Cause Notice, SCN dated 29.09.2020 was issued. Vide the Order-In-Original dated19.09.2023 the following order was passed:-

ORDER

20. In view of the findings as discussed herein above, I pass the following order:

(i) I confirm that an amount (Gross) of Rs. 3,25,92,597/- received by the party from their client for the pe 2014-15 (Oct 14 to March’15), 2015-16, 2016-17 & 2017-18 (upto June’17) in lieu providing the services of "Security Agency Services/ Man Power supply Services" is to be treated as thetotal value of taxable services.

(ii) I confirm the demand of unpaid Service Tax totaling Rs. 49,38,552/-(inclusive all cess) for the period 2014- (Oct 14 to March’15), 2015-16, 2016-17 & 2017-18 (upto June’ 17) and order to recover the same from them under the proviso to Section 73 (1) of the Finance Act, 1994 read with Section174 of the CGST Act, 2017.

(iii) I also order to recover interest on the amount as mentioned at (ii) above from them under Section 75 of the Finance Act, 1994, read with Section 174 of the CGST Act,2017.

(iv) I impose a penalty of an amount Rs. 49,38,552/- under Section 78 of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 for failure to pay Service Tax during therelevant period suppressing the facts from the department.

(v) I impose a penalty of an amount Rs. 10,000/- on the party under Section 77 (1) (c) (ii) of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 as the party has failedto provide the documents as called for.

(vi) I impose a penalty of an amount Rs. 10,000/- on the party under Section 77(1) (b) of the Finance Ac 1994 read with Section 174 of the CGST Act, 2017 for contravention of Rule 5 of the Service Tax Rules, 1994 in as much as the partyhas failed to maintain the prescribed records.

(vii) I also confirm the demand of late fee of Rs. 1,20,000/- order the same to be recovered from them as per provisions of Rule 7C of the Service Tax Rules read with Section 70 of the Act ibid under Section 77(2) of the Act ibid read withSection 174 of the CGST Act, 2017

6. Being aggrieved, the Appellant-Assessee was in appeal before the First Appellate Authority and the learned Commissioner (Appeals) vide the Order-In-Appeal dated 20.06.2025, dismissedthe appeal before her on the ground of limitation.

7. On appeal before the Tribunal, the Tribunal vide the Final Order No.70012 of 2026 dated 05.01.2026, allowed the appeal by way of remand to the learned Commissioner (Appeals). Vide the impugned Order-In-Appeal dated 30.01.2026, the learned Commissioner (Appeals) rejected the appeal filed by the Appellant and upheld the Order-In-Original. Hence, the present appeal before the Tribunal.

8. The learned Counsel appearing on behalf of the Appellant submits that the monthly remuneration paid to the director is nothing but salary for performing his/her job as a Director in the day to day a