2026 (4) TMI 518

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....gned order"] passed by the Ld. Commissioner of Central Goods and Service Tax and Central Excise, Appeal-I Commissionerate, Kolkata, 180, G.S.T. Bhawan, 8th Floor, 180, Shantipally, Rajdanga Main Road, Kolkata - 700 107. 2. The facts of the case are that the appellant is a celebrity actor of Bengali Tollywood Industry. During the relevant period, the appellant has received remuneration against performances at various places including theatre performances, dance performances, etc. The appellant is a holder of Service Tax Registration bearing No. AMIPB0661QSD001 since 09.06.2013. The appellant has been filing 'Nil' Service Tax Returns under the bona fide belief that the services performed by him are exempt from the levy of Service Tax. 3....

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.... Form 26AS, without adducing any corroborative evidence or without causing any independent enquiry. He argues that such a factual background manifests itself clearly from the computation of Service Tax liability as done in paragraph 3.0 of the Order-in-Original dated 20.04.2023. Since it is a fact that the Show Cause Notice in question has been issued without conducting any independent investigation by the Department, the same is not legally sustainable. In support of his contentions, the Ld. Counsel for the appellant cites the following judicial precedents: - i. M/s. Nanu Shome & Co. v Commissioner of C.G.S.T & CE [Final Order No. 75084/2026 dated 20.01.2026] ii. M/s. Tabassum Enterprises v Commissioner of CGST&CX [Final ....

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.... period of limitation. The appellant has drawn attention to paragraph 3.0 of the Order-in-Original dated 20.04.2023 wherein the computation of Service Tax as adopted by the Revenue has been tabulated. For ease of reference, the relevant portion of the said paragraph of the Order-in-Original is reproduced below: - 3.0: Quantification of Service Tax Liability Financial Year Value of Services provided as declared in Income Tax Return / 26-AS Value shown in ST-3 Return Difference between Value of Services from ITR and ST-3 Tax Liability including Cess (@14.50%) (1) (2) (3) (4) (5) 2015-16 55,75,000 0 55,75,000 8,08,375 8.1. The allegation levelled by the Revenue is that the appel....