THE COMMISSIONER OF CENTRAL TAX, CGST DELHI SOUTH vs THE INDURE (P) LIMITED

Judgment text excerpt

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21st August, 2025 + CEAC 2/2025 & CM APPL. 3921/2025 THE COMMISSIONER OF CENTRAL TAX, CGST DELHI SOUTH .....Petitioner Through: Mr. Shubham Tyagi (SSC, CBIC), Ms. Navruti Ojha, Mr. Rishabh Chauhan, Mr. Harish Saini, Advs. versus THE INDURE (P) LIMITED .....Respondent Through: Mr. Ruchir Bhatia, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. This is an appeal challenging the impugned order dated 30th July,2024 by which the appeal of the Department has been dismissed by Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (hereinafter, 'CESTAT'). 3. On the last date of hearing, notice was issued to the Respondent and they were directed to file the relevant documents which are relied upon in support of the CA certificate, along with the reply to the appeal. 4. Today, Mr. Bhatia has appeared for the Respondent. Mr. Tyagi and Mr. Bhatia have been heard. 5. The short question that arises in this matter is whether the Respondent was liable to pay any service tax on the differential amount which was Signature Not Verified Digitally Signed CEAC 2/2025 Page 1 of 9 By:RAHUL Signing Date:25.08.2025 13:06:51 reflected in the returns filed under the Value Added Tax Act, 2005 (hereinafter, ‘the VAT Act’) and under the Service Tax Act, 1994 (hereinafter, ‘the 1994 Act’). The said issue has been considered by the Adjudicating Authority which has framed the following questions: “Whether there is short payment of Service Tax under Works Contract Service arising out of Reconciliation?” 6. In respect of this question, the Adjudicating Authority, vide order dated 10th April, 2017 has held as under: 46. The Noti