CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 4 SERVICE TAX APPEAL NO. 52139 OF 2016 [Arising out of Order in Original No. 31/PC/ST/BPL-ST/2016 dated 30.03.2016 passed by the Principal Commissioner of Customs, Central Excise and Service Tax, Bhopal ]

M P HOUSING AND INFRASTRUCTURE DEVELOPMENT BOARD ……..APPELLANT Division-II, RSS Market, Bus Stop No. 05, PO Ravi Shankar Nagar, Bhopal Vs.

PRINCIPAL COMMISSIONER, CUSTOMS, …….RESPONDENT CENTRAL EXCISE AND SERVICE TAX-BHOPAL

48, Adminstrative Area, Arera Hills, Bhopal WITH SERVICE TAX APPEAL NO. 52144 OF 2016 [Arising out of Order in Original No. 32/PC/ST/BPL-ST/2016 dated 30.03.2016 passed by the Principal Commissioner of Customs, Central Excise and Service Tax, Bhopal ]

M P HOUSING AND INFRASTRUCTURE DEVELOPMENT BOARD ……..APPELLANT Division-II, RSS Market, Bus Stop No. 05, PO Ravi Shankar Nagar, Bhopal Vs.

PRINCIPAL COMMISSIONER, CUSTOMS, …….RESPONDENT CENTRAL EXCISE AND SERVICE TAX-BHOPAL

48, Adminstrative Area, Arera Hills, Bhopal Appearance:

Shri Sandeep Mukherjee, Chartered Accountant for the Appellant Ms. Jaya Kumari, Authorised Representative for the Respondent CORAM:

HON'BLE DR. RACHNA GUPTA, MEMB