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2026 Supreme(Online)(CESTAT) 73

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
P. Dinesha, J, Vasa Seshagiri Rao, Technical Member
M/s. Prasad Corporation Ltd. – Appellant
Versus
Commissioner of GST and Central Excise – Respondent


Advocates:
For the Appellant:Mr. Raghavan Ramabadran, Advocate
For the Respondents: Mr. Sanjay Kakkar, Authorised Representative

Table of Content
1. basic facts and background of service tax appeals. (Para 1 , 2 , 3)
2. arguments and legal propositions put forth by both parties. (Para 4 , 6)
3. issues arising from the appeals concerning service classification. (Para 8)

Per Mr. VASA SESHAGIRI RAO

These Appeals ST/42295 to 42298/2015 (Sl. Nos 1 to 4 of the Table given below) and ST/41777/2018 (Sl. No 5 of the Table) have been filed by M/s. Prasad Corporation Ltd. Chennai (hereinafter referred to as ‘the Appellant’) against the Order-in-Original Nos. 16 to 19/2015-16 dated 14.08.2015 and Order-in-Original No. 08/2018 dated 27.02.2018 passed by the Commissioner of Central Tax / Service Tax, Chennai (‘impugned order’ for short) , whereby service tax demands were confirmed against the Appellant along with levy of interest and imposition of penalties under the provisions of the Finance Act, 1994 , as tabulated below: -

2.1 The Appellant, is registered under the Service Tax for Photography Services, Management, Maintenance & Repair Services and Information Technology Services. The Appellant is engaged in specialised post-production film activities such as Computer Graphics, Digital Restoration and Reverse Telecine, which

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