IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 [Arising out of Order-in-Appeal No.633/ST-KOL/ST/KOL-S/2024-25 dated 15.01.2025 passed by Commissioner (Appeals) of CGST & Central Excise, Kolkata]

Commissioner of CGST & Central Excise, Kolkata South (180, Shantipally, Rajdanga Main Road, Kolkata-700107)

Appellant VERSUS M/s Global Reach (Ravi Lochan Singh, Unit 7W, The Millennium, 235/2A, A.J.C.Bose Road, Ballygunge, Kolkata-700020) Respondent WITH Service Tax Appeal No.76044 of 2025 [Arising out of Order-in-Appeal No.634/ST-KOL/ST/KOL-S/2024-25 dated 15.01.2025 passed by Commissioner (Appeals) of CGST & Central Excise, Kolkata]

Commissioner of CGST & Central Excise, Kolkata South (180, Shantipally, Rajdanga Main Road, Kolkata-700107)

Appellant VERSUS M/s Global Reach Education Service Pvt. Ltd.

(235/2A, A.J.C.Bose Road, Kolkata-700020)

Respondent APPERANCE :

Shri P.Das, Authorized Representative for the Appellant-Revenue Shri Sudhir Malhotra & Ms.Konika Malhotra,both Advocates for the Respondent CORAM:

HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.75041-75042/2026 DATE OF HEARING : 16 DECEMBE