CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 3 [Arising out of Order-in-Original No. 07/2021-ST dated 31.03.2021 passed by the Additional Director General (Adjudication), Directorate General of GST Intelligence, New Delhi]

SMS-AAMW Tollways Private Limited : Appellant Spark Multi-level Car Parking Kamla Nagar, New Delhi Vs Additional Director General : Respondent (Adjudication) DGGSTI- New Delhi West Block-VII, Wing-6, 2^nd Floor, R. K. Puram, New Delhi-110066 WITH Service Tax Appeal No. 51909 Of 2021 [Arising out of Order-in-Original No. 07/2021-ST dated 31.03.2021 passed by the Additional Director General (Adjudication), Directorate General of GST Intelligence, New Delhi]

Shri Ajay Agrawal : Appellant Director of M/s SMS-AAMW Tollways Private Limited, Spark Multi-level Car Parking Kamla Nagar, New Delhi Vs Additional Director General : Respondent (Adjudication) DGGSTI- New Delhi West Block-VII, Wing-6, 2^nd Floor, R. K. Puram, New Delhi-110066 APPEARANCE:

Shri B. L. Narasimhan & Shri Kunal Aggarwal, Advocates for the Appellant Shri Aejaz Ahmad, Authorized Representative for the Respondent CORAM :

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

HON’BLE