CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 4 SERVICE TAX APPEAL NO. 51033 OF 2021 [Arising out of Order-in-Appeal No. 152(SM) ST/JPR/2021dated 22.03.2021 passed by the Commissioner (Appeals) Central Excise and CGST, Jaipur]

M/S AJMER VIDYUT VITARAN NIGAM LIMITED …APPELLANT AO-EA Cash, Vidyut Bhawan Panchsheel Nagar Makadwali Road, Ajmer Vs.

PRINCIPAL COMMISSIONER OF CGST & ……RESPONDENT CENTRAL EXCISE, JAIPUR NCR Building, Statute Circule C-

Scheme Jaipur, Rajasthan-

305005 APPEARANCE:

Shri Kunal Agarwal, Advocate for the Appellant Shri Shashank Yadav, Authorized Representative for the Respondent CORAM :

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL)

FINAL ORDER NO. 50035 /2026 DATE OF HEARING: 15.10.2025 DATE OF DECISION: 07.01.2026 P.V. SUBBA RAO M/s. Ajmer Vidyut Vitaran Nigam Limited¹ has filed this appeal to assail the Order dated 22.3.2021² passed by the Commissioner (Appeals) in which he upheld the order dated 30.8.2019 passed by the Additional Commissioner confirming demand of service tax of Rs. 1,04,68,524/- under section 73 (1) of

1. The appellant

2. Impugned order the Finance Act, 1994³ and imp