2026 (7) TMI 8

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....ON'BLE MR. S. S. GARG, MEMBER (JUDICIAL) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Puneet Bansal, Chartered Accountant for the Appellant Shri Siddharth Jaiswal and Shri S.K. Meena, Authorised Representatives for the Respondent ORDER P. ANJANI KUMAR: M/s Metso India Pvt. Ltd., filed these two appeals bearing No. ST/60492/2018 & ST/60185/2023 assailing the Orders-in-Ori....

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....ssued to the appellants and a total demand of Rs.7,57,89,551/- was confirmed along with penalty vide impugned order dated 01.02.2018. Show Cause Notice dated 27.03.2019, covering the period April 2016 to June 2017, was issued seeking to recover service tax of Rs.4,11,92,925/- which was confirmed vide impugned order dated 04.12.2018 along with interest and penalty. Hence, these appeals. 3. Shri ....

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.... the case of Edelweiss Financial Services Ltd. (supra) held that this was a case where the assessee had not received any consideration while providing corporate guarantee to their group companies; any service rendered without consideration cannot be held to be a taxable service. We find that in the impugned case also as is evident from the show cause notice as well as the impugned order that the a....