CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60581 of 2019 [Arising out of Order-in-Appeal No. 254/ST/CGST-APPEAL-GURUGRAM/SG/2018 dated 31.12.2018 passed by the Commissioner (Appeals), Central Goods & Service Tax, Gurgaon]

M/s Teg India Pvt. Ltd. ……Appellant

12^th Floor, Tower B, Skootr Spaces Unit No. 1, Building No. 9, DLF Cyber City, Phase III, Gurgaon, Haryana-

122002 VERSUS Commissioner of Central Goods and ……Respondent Service Tax, Gurgaon Plot No. 36 & 37, Sector-32, Near Medanta Hospital, Gurgaon, Haryana-122001 WITH Service Tax Appeal No. 60304 of 2020 [Arising out of Order-in-Appeal No. 254/ST/CGST-APPEAL-GURUGRAM/SG/2018 dated 31.12.2018 passed by the Commissioner (Appeals), Central Goods & Service Tax, Gurgaon]

M/s Teg India Pvt. Ltd. ……Appellant

12^th Floor, Tower B, Skootr Spaces Unit No. 1, Building No. 9, DLF Cyber City, Phase III, Gurgaon, Haryana-

122002 VERSUS Commissioner of Central Goods and ……Respondent Service Tax, Gurgaon Plot No. 36 & 37, Sector-32, Near Medanta Hospital, Gurgaon, Haryana-122001 APPEARANCE:

Shri Deepak Thakur, Advocate for the Appellant Shri Anurag Kumar and Shri G.D. Bansal, Auth