IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 75522 of 2018 (Arising out of Order-in-Original No. 10/COMMR/CGST & CX/KOL/NORTH/2017-18 dated 30.10.2017 passed by the Commissioner of C.G.S.T. and C.X., Kolkata North, G.S.T. Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107)

M/s. Forum Retail Private Limited : Appellant

4/1, Red Cross Place, Kolkata – 700 001 VERSUS Commissioner of C.G.S.T. and Central Excise : Respondent Kolkata North Commissionerate, G.S.T. Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107 APPEARANCE:

Shri Tarun Chatterjee, Advocate, Ms. Sneha Das, Consultant For the Appellant Shri S. Dutta, Authorized Representative, For the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

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

FINAL ORDER NO. 75126 / 2026 DATE OF HEARING / DECISION: 21.01.2026 ORDER: [PER SHRI K. ANPAZHAKAN]

The present appeal has been filed against the demands confirmed in the impugned Order-in-Original No. 10/COMMR/CGST & CX/KOL/NORTH/2017-18 dated 30.10.2017 passed by the Ld. Commissioner of C.G.S.T. and C.X., Kolkata North, G