2025 (1) TMI 310

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....stered with the Central Excise Department under the category of "Service Sector" covered under the Finance Act, 1994 and they have been discharging their service tax properly and filing their ST-3 Returns on time. The show cause notice dated 12.10.2021 was issued to the appellant, demanding a tax amount of Rs. 8,63,168/- based on discrepancies identified between the values reported in the ST-3 Returns and Income Tax Returns filed by the Appellant for the year 2016-17. Both the Lower Authorities confirmed the demand along with the interest and penalty as proposed in respective show cause notice. 3. Learned Counsel for the appellant contends that no investigation taken place, no books of records perused by the Department, the demand was solel....

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....I 1214 - CESTAT - Allahabad]. The Appellant has also referred to Central Board of Indirect Taxes and Customs (CBIC) instruction dated 26.10.2021 against indiscreet issue of SCNs and has advised to issue SCN after proper verification of facts. The Appellant states that they have paid Rs. 1,59,053/- (Rupees One Lakh Fifty- Nine Thousand and Fifty-Three Only) towards service tax on amounts reflected in 26AS out of the demand of Rs. 8,63,128/- under protest. 4. On the other hand, Learned AR submits that he mainly contesting that before the issuance of SCN, the Department has sent letters through e-mail to which the appellant has not responded to. After the issuance of SCN as well, the Department sent summons and letters to which appellant ha....