CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – III [Arising out of Order-in-Appeal No. 378(SM)/ST/JPR/2021 dated 21.12.2021 passed by the Commissioner (Appeals), CGST & CX, Jaipur]

M/s. Krishi Upaj Mandi Samiti …Appellant

1) Sawai Madhopur, Rajasthan

2) Rahul Lakhwani/Sanjay Jhanwar, Chir Amrit Law Chambers, 6^th Floor, Unique Destination, Opp. Times of India, Tonk Road, Jaipur-302015.

VERSUS Commissioner of Central Excise and Customs, Central Goods and Service Tax, Jaipur I …Respondent NCR Building, Statue Circle, C-Scheme, Jaipur - 302005 APPEARANCE:

Shri Rahul Lakhwani & Shri Mihir Jhanwar, Advocates for the Appellant Ms. Jaya Kumari, Authorized Representative for the Respondent CORAM:

HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

DATE OF HEARING: 12.11.2025 DATE OF DECISION: 16.01.2026 FINAL ORDER NO. 50082/2026 RAJEEV TANDON The present appeal arises out of the order-in-appeal dated

21.12.2021 passed by the Ld.Commissioner (Appeals), CGST & CX, Jaipur upholding the demand of Service Tax for an amount of Rs.1,12,210/- along with applicable interest and imposing penalty under section 76 & 77 of the Finance