TaxTMI 
TaxTMI 
2025 (5) TMI 1454
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....considered the impugned order along with the submissions made in appeal. 3.2 I find impugned order records as follows: "I find that the adjudicating authority had discussed the issue in detail in their discussion & findings of the impugned order dated 23.05.2022. The appellant had contended that they have rendered services to Government Department which is exempt from the net of Service Tax. In this regard, I find that the appellant had provided the various work contract services to M/s. BSNL and the said works were neither exempted Under Section 66D of the Act nor exempted vide notification No.25/2012-ST dated 20.06.2012. I find that the adjudicating authority had verified that the appellant had received Rs.5,18,635/- as work contract s....
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....hat the appellant is required to deposit the interest of Rs.1,495/- under Section 75 of the Act for delay in payment of service tax for the period from F.Y.2014-15 to 2016-17 as shown in their ST-3 returns. The appeal is disposed of in the above cited manner." 3.3 Appellant has in the appeal memo, at Sl No 13 (i) himself disclosed that the total amount of demand for tax involved in the present appeal is "Rs 66,287/- (Rs 56,295/- + Rs 9,992/-)". As per Sr No 13 (iv) of the Appeal Memo, appellant has declared penalty amount to be "Rs 82,954/- under Section 78". At Sl No 17 of the appeal memo, following is declared: 17 Subject matter of dispute in order of priority. (Please choose two items from the list below) (i) Taxablit....
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.... two lakh rupees. 3.5 Section 86 (7) of the Finance Act, 1994 reads as follows: "(7) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing the appeals and making orders under the [Central Excise Act, 1944] (1 of 1944)." 3.6 Total amount of service involved in the present appeal as per the appellant himself is Rs.66,287/-. As per the appellant penalty is also Rs 82,954/-. As the total amount involved in the present appeal is less than Rs.2 lakhs, and as per the appellant own declaration on appeal memo issue involved is other than question relating to rate of tax or ....