CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Service Tax Appeal No. 21367 of 2016 (Arising out of Order-in-Appeal No. CAL-EXCUS-000-APP-105-16-17 dated 14.06.2016 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.)

Sree Ganesh Lottery Agency Appellant(s)

Panchayat Building, Kozhinjampara, Palakkad – 678 555.

VERSUS Commissioner of Central Excise, Customs and Service Tax, Respondent(s)

C.R. Building, I S Press Road, Ernakulam, Cochin, Kerala – 682 018.

With Service Tax Appeal No. 21368 of 2016 (Arising out of Order-in-Appeal No. CAL-EXCUS-000-APP-107-16-17 dated 14.06.2016 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.)

Venkateswara Lottery Agency D.No.8/14, T.K. Thara, Koduvayur Po, Appellant(s)

Palakkad, Kerala – 678 501.

VERSUS Commissioner of Central Excise, Customs and Service Tax, C.R. Building, I S Press Road, Ernakulam, Respondent(s)

Cochin, Kerala – 682 018.

And Service Tax Appeal No. 21372 of 2016 (Arising out of Order-in-Appeal No. CAL-EXCUS-000-APP-104-16-17 dated 14.06.2016 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.)

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