CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. III SERVICE TAX APPEAL NO. 50756 OF 2021 [Arising out of the Order-in-Original No. 32-34/TPS/PC/CGST/DSC/2020-21 dated 6/11/2020 passed by The Principal Commissioner of CGST, New Delhi] M/s Senior Commandant representing ……Appellant Central Industrial Security Force, CISF Unit, IGI Airport, Room No. 509, 5^th Floor, G+5 Building, Meharam Nagar in front of arrival Palam Airport, New Delhi – 110 037.

Versus Principal Commissioner of CGST, ….Respondent Delhi South Commissionerate

2^nd & 3^rd Floor, EIL Annex Building Bhikaji Cama Place New Delhi.

APPEARANCE:

Shri Ram Avtar Sharma and Shri Bhupesh Aggarwal, Advocates for the Senior Commandant, CISF Ms. Jaya Kumari, Authorized Representative for the Department AND SERVICE TAX APPEAL NO. 50433 OF 2021 [Arising out of the Order-in-Original No. 32-34/TPS/PC/CGST/DSC/2020-21 dated 6/11/2020 passed by The Principal Commissioner of CGST, New Delhi] Principal Commissioner of CGST, …. Appellant Delhi South Commissionerate

2^nd & 3^rd Floor, EIL Annex Building Bhikaji Cama Place New Delhi.

Versus M/s Senior Commandant representing ……Respondent Central Industrial Security