CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. I Service Tax Appeal No. 41567 of 2016 (Arising out of Order in Appeal No.250/2016 (STA-I), dated 26.04.2016 passed by the Commissioner of Service Tax (Appeals-I), Newry Towers, 2054/1, II Avenue, 12^th Main Road, Chennai 600 040)

M/s. Girilak …. Appellant Flat No.8, 1^st Floor, Kothari Complex 149/63, Rangarajapuram Main Road Kodambakkam, Chennai 600 024 VERSUS Commissioner of GST and Central Excise ...Respondent MHU Complex, No.692, Anna Salai Nandanam, Chennai 600 035 APPEARANCE:

Mr. N. Viswanathan, Advocate for the Appellant Ms. Rajni Menon, Authorized Representative for the Respondent CORAM :

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V, MEMBER (JUDICIAL)

FINAL ORDER No.40032/2026 DATE OF HEARING: 18.09.2025 DATE OF DECISION:08.01.2026 Per Ajayan T.V.

The Appellant Girilak, is aggrieved by the Order in Appeal No.250/2016(STA-I) dated 26.04.2016 (impugned order) whereby the Appellate Authority has rejected the Appellant's appeal and upheld the OIO No.177/2011 dated 27.12.2011.

2. The relevant facts are that the Appellant is a registered service provider of Commercial or Industrial