CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD REGIONAL BENCH, COURT NO. 2 SERVICE TAX APPEAL NO. 10286 OF 2022 [Arising out of OIA-AHM-EXCUS-003-APP-98-2021-22 dated 10/02/2022 passed by Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD-I]

CARGO MOTORS PRIVATE LIMITED Appellant Near Janpath Hotel, Opp. RTO office, Mehsana, Gujarat Vs.

C.S.T. -SERVICE TAX – AHMEDABAD Respondent

7^th Floor, Central Excise Bhawan, Nr. Polytechnic Ambawadi, Ahmedabad, Gujarat-380015 Appearance:

Shri Bishan R. Shah, Chartered Accountant & Shri Jagrat Shah, Advocate for the Appellant Shri Rajesh K Agarwal, Superintendent (AR) for the Respondent CORAM:

HON'BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL )

FINAL ORDER NO._10007/2026 Date of Hearing : 28/10/2025 Date of Decision : 09/01/2026 DR. AJAYA KRISHNA VISHVESHA This appeal is directed against the impugned order dated 10^th February, 2022 passed by the learned Commissioner (Appeals) through which he upheld the Order-in-Original dated 12^th February, 2021 passed by learned Assistant Commissioner and rejected the appeal.

1.1 The facts of the case in brief are that the appellant are holding service tax registration and are engaged