2026 (4) TMI 1274

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....e. M/s Algol Business Pvt Ltd. 2. Brief facts of the case are that the respondents are engaged in provision of taxable services and are registered having Registration No. AACCA3472FSD001. On scrutiny of the service tax returns, financial reports and the income tax returns pertaining to the years 2015-16 and 2016-17, it appeared to the revenue that the appellants have not correctly discharged the service tax liability to the extent of Rs. 2,03,44,960/-. Accordingly, a Show Cause notice dated 31.12.2020 was issued to the appellants seeking to demand service tax along with interest and penalty. Learned Adjudicating Authority vide impugned order confirmed a demand of Rs. 1,62,644/- along with equal penalty and dropped a demand of Rs. 2,01,82....

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....ided to the educational institutions by the respondents; adjudicating authority did not go into the status of the respondent whether a assessment agency or a training partner and as to whether what component of the revenues were from the services provided to "National Skill Development Corporation" or "Sector Skills Councils" or "Ministry of Skill Development and Entrepreneurship"; the adjudicating authority did not mention any details of invoices or calculations in the impugned order. 4. Shri Sanjay Singal, Learned Chartered Accountant appearing for the respondent submits that the Departmental appeal is incorrect on facts and law; the impugned order has been passed after carefully examining the facts and relevant documents submitted by ....

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..... We find that with dropping of the demand the Commissioner discusses the relevant provisions of the exemption notification and the figures showing value of services mentioned in the tables. However, Learned Commissioner has not given any findings as to the following: • The nature of services rendered by the respondents to different authorities/universities/agencies. • The terms and conditions of the contracts. • The documents evidencing the payment. 8. We further find that it is not clear from the impugned order as to whether the learned adjudicating authority has gone through the various documents claimed to have been presented by the respondents as there is neither a reference nor a finding on th....