CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Service Tax Appeal No. 557 of 2010 (Arising out of Order-in-Appeal No.23/2010 dt. 11/01/2010 passed by Commissioner of Central Excise (Appeals), Mangalore)

M/s. M. Srinagesh Hegde, Megha Building, Balmatta Road, Mangalore – 575 001. ……………. Appellant(s)

VERSUS Commissioner of Central Excise, 7^th Floor, Trade Centre, ……………. Respondent(s)

Bunts Hostel Road, Mangalore – 575 003.

Appearance:

Mr. Bhanumurthy, Advocate for the Appellant Mr. P. Saravana Perumal, Addl. Commissioner (AR) for the Revenue.

Coram:

Hon’ble Dr. D.M. Misra, Member (Judicial)

Hon’ble Mr. Pullela Nageswara Rao, Member (Technical)

Final Order No. 20013 / 2023 Date of Hearing: 28.08.2023 Date of Decision: 01.01.2024 Per: Dr. D. M. Misra This is an appeal filed against the Order-in-Appeal No.23/2010 dt. 11/01/2010 passed by the Commissioner of Central Excise (Appeals), Mangalore.

2. Briefly stated the facts of the case are that the appellant is engaged in building of commercial or industrial complexes and also provides consulting engineering service. On the basis of intelligence and followed by investigation, show-cause notice was issued to