CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 20573 of 2014 (Arising out of Order-in-Appeal No.227/2013 (H-IV) S. Tax dated 30.12.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals – II), Hyderabad)

M/s Rama Enterprises .. APPELLANT

2-60, Satamarai Village, Shamshabad Mandal, Rangareddy District, Telangana – 500 052.

VERSUS Commissioner of Customs, Central .. RESPONDENT Excise and Service Tax Hyderabad - IV Posnett Bhawan, Tilak Road, Ramkoti, Hyderabad, Telangana – 500 001.

AND Service Tax Appeal No. 20575 of 2014 (Arising out of Order-in-Appeal No.231/2013 (H-IV) S. Tax dated 30.12.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals-II), Hyderabad)

M/s Vinayaka Enterprises .. APPELLANT H.No. 1-20/1, Satamarai Village, Shamshabad Mandal, Rangareddy, Telangana – 501 218.

VERSUS Commissioner of Customs, Central .. RESPONDENT Excise and Service Tax Hyderabad - IV Posnett Bhawan, Tilak Road, Ramkoti, Hyderabad, Telangana – 500 001.

APPEARANCE:

Shri B. Venugopal, Advocate for the Appellant.

Shri K. Raji Reddy, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A