CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Service Tax Appeal No. 42434 of 2016 (Arising out of Order-in-Appeal No. 585/2016 (STA-I) dated 26.09.2016 passed by Commissioner of Service Tax (Appeals-I), Newry Towers, 2054/I, II Avenue, 12^th Main Road, Anna Nagar, Chennai – 600 040)

M/s. Uniworld Logistics Pvt. Ltd. ...Appellant No. 62, 7^th Floor, B Wing, K.G.N. Towers, Ethiraj College Salai, Egmore, Chennai – 600 105.

Versus Commissioner of GST and Central Excise ...Respondent Chennai South Commissionerate, No. 692, MHU Complex, Nandanam, Chennai – 600 035.

APPEARANCE:

For the Appellant : Mr. S. Murugappan, Advocate For the Respondent : Mr. M. Selvakumar, Authorized Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No. 40157 / 2026 DATE OF HEARING : 22.12.2025 DATE OF DECISION : 29.01.2026 Per Mr. VASA SESHAGIRI RAO This Service Tax appeal No.ST/42434/2016 (DB)

have been filed by M/s. Uniworld Logistics P. Ltd., Chennai (hereinafter referred to as ‘Appellant’) aggrieved by the confirmation of demand of Service Tax in Order-in-Appeal No. 585/2016 dated 26.09.2016 passed