CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 3 [Arising out of OIA-DDN-Excus-000-APP-23-2021-22 dated 30.11.2021 passed by the Commissioner (Appeals), Central Goods & Service Tax, Dehradun]

Uttarakhand Technical University : Appellant Government Girls Polytechnic, Post Chandanwadi Premnagar, Sudhowala, Dehradun, Uttarakhand Vs Commissioner, Central Excise, CGST : Respondent Dehradun

2^nd & 3^rd Floor, Shree Palace, Nathanpur, Dehradun APPEARANCE:

Shri R. M. Saxena, Advocate for the Appellant Shri S. K. Meena, Authorized Representative for the Respondent CORAM :

HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

FINAL ORDER No. 50031/2026 Date of Hearing:24.10.2025 Date of Decision:08.01.2026 HEMAMBIKA R. PRIYA The present appeal has been filed against the impugned Order-

in-Appeal No. DDN-Excus-000-APP-23-2021-22 dated 30.11.2021 wherein the service tax demand for Rs. 62,28,570/- has been confirmed on the affiliation fee received by the University.

2. The brief facts of the case are that the appellant is a university established under the Uttarakhand Technical University Act, 2005. Investigations were initiat