PER: M.M. PARTHIBAN

This appeal has been filed by M/s One Vibgyor Limited (formerly known as M/s Rosoft Limited), Mumbai (herein after, for short, referred to as ‘the appellants’) against the Order-in-Appeal No. SK/268/Appeals-II/ME/2023-24 dated 22.09.2023 (referred to, as ‘the impugned order’) passed by the Commissioner of CGST & Central Excise (Appeals-II), Mumbai.

2.1 Brief facts of the case, leading to this appeal, are summarized herein below:

2.2 The appellants herein, inter alia, are engaged in providing “Information technology design and development services” and for the purpose of payment of service tax and for compliance with service tax statute are registered with jurisdictional authorities holding Service Tax Registration No. AAACA3634PSD001. They are also holding PAN No. AAACA3634P for the purpose of income tax purpose. With the transition of Goods and Services Tax (GST) regime, the appellants are also holding GSTIN No. 27AAACA3634P2ZG. Since the name of the appellants have changed to the present one i.e., M/s One Vibgyor Limited from M/s Rosoft Limited, even though the address of the registered office/principal place of business remained the same, the relevant GSTIN No.