CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 21936 of 2014 (Arising out of Order-in-Original No.26/2014 – S.Tax dated 10.03.2014 passed by Commissioner of Central Excise, Customs & Service Tax, Guntur)

M/s Superwhizz Professional .. APPELLANT Pvt Ltd., D.No. 39-1-89, Labbipet, Vijayawada, Krishna District, Andhra Pradesh – 520 010.

VERSUS Commissioner of Central Tax .. RESPONDENT Guntur - GST P.B.No.331, C.R. Building, Kannavari Thota, Guntur, Andhra Pradesh – 522 004.

WITH Service Tax Appeal No. 23689 of 2014 (Arising out of Order-in-Original No.GUN-EXCUS-000-COM-061- S.Tax dated 09.09.2014 passed by Commissioner of Central Excise, Customs & Service Tax, Guntur)

M/s Superwhizz Professional .. APPELLANT Pvt Ltd., D.No. 39-1-89, Labbipet, Vijayawada, Krishna District, Andhra Pradesh – 520 010.

VERSUS Commissioner of Central Tax .. RESPONDENT Guntur - GST P.B.No.331, C.R. Building, Kannavari Thota, Guntur, Andhra Pradesh – 522 004.

AND Service Tax Appeal No. 30516 of 2018 (Arising out of Order-in-Appeal No.GUN-EXCUS-000-APP-220-17-18 dated 28.02.2018 passed by Commissioner of Central Tax & Customs (Appeals), Guntur)

M/s S