CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 21130 of 2014 [Arising out of Order-in-Original No. 27/2013 dated 22.11.2013 passed by the Commissioner of Service Tax, Bangalore]

M/s. Karnataka State Electronics Development Corporation Ltd. Appellant(s)

2^nd Floor, TTMC ‘A’ Block, BMTC Complex Shanthinagar, K.H. Road Bangalore – 560 027 VERSUS Commissioner of Service Tax Bangalore Service Tax - I Respondent(s)

1^st to 5^th Floor, TTMC Building Above BMTC Bus Stand Domlur Bangalore – 560 071 -

APPEARANCE:

Mr. Pradyumna G.H., Advocate for the Appellant Mr. M.A. Jithendra, Assistant Commissioner (AR) for the Respondent CORAM: HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 20027 / 2026 DATE OF HEARING: 26.11.2025 DATE OF DECISION: 07.01.2026 PER : P.A. AUGUSTIAN Issue in the present appeal is regarding demand of service tax under ‘Commercial Training or Coaching Services’ during the period from April, 2009 to March, 2012 in respect of computer training imparted under ‘Extended Mahathi Sindhu Project’ in terms of agreement entered with the State Government. Alleging that t