CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – III [Arising out of Order-in-Appeal No. DDN/EXCUS/000/APPL/34/2021-22 dated 28.01.2022 passed by the Commissioner of Central Goods and Service Tax (Appeals), Dehradun]

M/s. R.K. Enterprises …Appellant

75-A, Friends Plaza, Rajpur Road, Dehradun - 248001 VERSUS Commissioner of CGST - Dehradun …Respondent CGST, E Block, Nehru Colony, Dehradun - 248001 APPEARANCE:

None for the Appellant Shri Rajeev Kapoor, 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. 50083/2026 RAJEEV TANDON The appellant, aggrieved by the Order-in-Appeal No.

DDN/EXCUS/000/APPL/34/2021-22 dated 28.01.2022 has preferred the present appeal. The appellant, a service tax assessee rendering taxable services of erection, commissioning and installation services was issued a show cause notice dated 23.12.2020 by the jurisdictional authority. Consequent upon audit of the appellant firm having been undertaken for the period April 2015 to June 2017, a short payment of service tax to t