Date : 06.08.2025
Heard Mr. R. S. Mishra, learned counsel for the petitioner. Also heard Mr. S. C.
Keyal, learned Standing Counsel, GST, appearing for all the respondents.
2. The challenge in the present proceedings by the petitioner is to an Order-In-
Original dated 30.03.2023, confirming a demand of Service Tax including cess
amounting to Rs.16,37,501/-(Rupees Sixteen Lakhs Thirty Seven Thousand Five
Hundred and One) for the financial year 2016-2017, in terms of Section 73(2) of the
Finance Act, 1994, along with interest, thereon.
3. The petitioner was also imposed a penalty under the provision of Section 77(1)
(c) of the said Act of 1994 and Section 78(1) of the Finance Act, 1994.