Service Tax Demand on Sponsorship and ST-3 Reconciliation Upheld as No Supporting Evidence Produced

Fox Mandal And Company Vs Commissioner of Central Excise (CESTAT Allahabad) The appeal before the CESTAT Allahabad challenged Order-in-Original dated 20.12.2018 passed by the Principal Commissioner, CGST, Noida. The order confirmed multiple demands against the appellant, a law firm providing legal services and registered for taxable services including renting of immovable property, rent-a-cab service, and legal consultancy. The adjudicating authority confirmed irregular availment and utilization of CENVAT credit of ₹89,63,694 with interest and imposed an equal penalty. It also confirmed serv...