2025 (3) TMI 121

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....ding as follows:- "5. In view of the above, I modify the impugned Order dated 31.10.2022 as under: (i) Confirmation of demand of Service Tax (including Cesses) is reduced to Rs. 37,41,250/- alongwith interest; (ii) Penalty imposed under Section 78 of the Act, is reduced to Rs. 37,41,250/-and (iii) Rest of the impugned order shall remain unchanged." 2.1 Appellant is engaged in providing taxable services. On the basis of third party information received by the revenue authorities to effect that appellant had received substantial amounts towards the provision of taxable services, but has not discharged due service tax, enquiries investigations were initiated against the appellant. 2.2 A show cause noti....

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.... Rule 7(C) of ibid and read with Section 174 of CGST Act, 2017 should not be imposed upon them for their various acts of omission and commission as discussed above; 2.3 The show cause notice was adjudicated as per the order in original dated 31.10.2022 holding as follows: ORDER (i) I confirm the demand of Service Tax amounting Rs, 1,11,14,458/- (Rupees One-Crore Eleven Lakh Fourteen Thousand Four Hundred and Fifty Eight Only) not paid. /short paid by the party. including Education Cess, Secondary & Higher Education Cess and Swachh. Bharat Cess for the period F.Y. 2016-17 under the praviso. to Sub Sectlan (1) of Section 73-of the: Finance Act, 1994, and order for its recovery under the provisions of Section 73(2) of the ....

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....ere produced. Accordingly, he upheld the demand made. He also upheld the imposition of penalties on the appellant under Section 78, 77 (1) (c) and under Section 70 read with Rule 7C of Service Tax Rules. 2.5 Aggrieved appellant have filed this appeal. 3.1 Learned Counsel for the appellant has requested for adjournment. I have heard Shri Santosh Kumar learned Authorized Representative appearing for the revenue. 4.1 I have considered the impugned orders along with the submissions made in appeal and during the course of argument. 4.2 After hearing the learned Authorized Representative, I find that the matter is in very narrow compass. Undisputedly the services provided by the appellant qualify to be treated as export of services. T....