CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 51987 of 2015 [Arising out of Order-in-Original No. 10/ST/CHD-II/2015 dated 24.02.2015 passed by the Commissioner of Central Excise, Chandigarh-II]

Fortis Heathcare Ltd …Appellant Fortis Hospital, Sector 62, Phase VIII, Mohali 160062 VERSUS Commissioner of Central Excise and …Respondent Service Tax, Chandigarh-II Central Revenue Building, Plot No. 19, Sector 17-C, Chandigarh 160017 APPEARANCE:

Mr. Yuvraj Singh, Advocate for the Appellant Mr. Anurag Kumar and Mr. Goverdhan Dass Bansal, Authorized Representatives for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60001/2026 DATE OF HEARING: 11.12.2025 DATE OF DECISION: 06.01.2026 S. S. GARG :

The present appeal is directed against the impugned order dated 24.02.2015 passed by the Commissioner of Central Excise, Chandigarh-II, vide which the learned Commissioner confirmed the demand of service tax amounting to Rs.1,47,12,837/- under Section 73 of the Finance Act, 1994 along with interest under Section 75 of the Act and also imposed penalties unde