AI Drafter 
TaxTMI 
TaxTMI 
2025 (11) TMI 9
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....AT, New Delhi, (ii) consequential order dated 25.04.2025 passed by Learned CESTAT, New Delhi, (iii) appellate order dated 12.05.2023, (iv) Order-in-Original dated 14.01.2022 passed by the respondent and (v) review order dated 09.05.2022 passed by the respondent. Facts of the case, in brief, are as follows: 02. The appellant is a proprietor of M/s Shri Kaila Agency and is engaged in the business of supplying manpower services. The business activity of the appellant falls under the definition of the term "service", in general, as defined under Section 66-B (44) of the Finance Act, 1994. The services viz. supply of manpower are a "taxable service" as defined under Section 65-B(51) and contemplated under Section 65(105)(k) of the Finance ....
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....discharge payment of service tax liability under the RCM Mechanism and not by the appellant for the period for which the appellant is being saddled with the liability of payment of service tax. 05. Admittedly, the appellant did not file the periodic statutory returns as mandated by Section 70(1) of the Finance Act, 1994. The office of Assistant Commissioner, CGST & Central Excise, Division-III, Indore issued a show-cause notice dated 29.12.2020 to the appellant alleging non-filing of ST-3 return by the appellant for the period 2015-16 and 2016-17, suppression of receipt of taxable amount from the department with intent to evade payment of service tax to the tune of Rs. 4,52,187/. 06. The appellant submitted a detailed and exhaustive r....
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....016-17 also proceeded to confirm the demand of service tax to the tune of Rs. 4,30,127/- upon the appellant after adjusting an amount of Rs. 1,52,133/- towards the services rendered by the appellant to Pushpnath Overseas Pvt. Ltd. Accordingly, the learned Principal Commissioner directed the Jurisdictional Assistant Commissioner, CGST & Central Excise, Division-3, Indore to file an appeal in the Form ST-4 under Rule 8 of the Service Tax Rules, 1994 read with Section 84 of the Finance Act, 1994. 10. Accordingly, an appeal under Section 84 of the Finance Act, 1994, was filed against the appellant. Vide order dated 12.05.2023, the Commissioner (Appeal) confirmed the demand of service tax of Rs. 4,30,127/- alongwith with interest penalty of R....
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.... the appeal due to the subsequent recovery of the entire service tax with penalty and interest. 13. Shri L.C. Patne, learned counsel appearing for the appellant, submits that the learned Tribunal adopted a hyper-technical approach, when the condition of pre-deposit has been fulfilled, then the appeal ought to have been heard on merit by the Tribunal. Shri Patne, learned counsel further submits that it is a case where the Assessing Officer dropped the demand of Rs. 4,30,127/- because of RCM mechanism, but the Commissioner (Appeals) has reversed the said order; therefore, there is an arguable issue involved in the appeal before the Tribunal. 14. Per contra, Ms. Mital Ukani, learned counsel appearing for the respondent, opposes the afore....
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....as an adjudicating authority or an order passed by the Commissioner (Appeals) under Section 35A, etc. As per sub-section (3) of Section 35B of the Central Excise Act, 1944, every appeal under this Section shall be filed within 3 months from the date on which the order sought to be appealed against is communicated to the party preferring the appeal. Under sub-section (5), the Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period. Under sub-section (6), an appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, irrespective of the date of demand of duty and interest o....