CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 50457 OF 2021 [Arising out of Order-in-Original No.UDZ-EXCUS-000-COM-0016-19-20 dated 20.11.2019 passed by the Commissioner, Office of the Commissioner, Central Excise, Goods & Service Tax Commissionerate, Udaipur]

M/s. Navneet Motors …APPELLANT S-140, MIA, Udaipur (Rajasthan)

Vs.

The Commissioner, …RESPONDENT Office of the Commissioner, Central Excise, Goods & Service Tax Commissionerate, Udaipur

142-B, Hiran Magri, Sector 11, Udaipur And SERVICE TAX APPEAL NO. 50458 OF 2021 [Arising out of Order-in-Original No.UDZ-EXCUS-000-COM-0016-19-20 dated 20.11.2019 passed by the Commissioner, Office of the Commissioner, Central Excise, Goods & Service Tax Commissionerate, Udaipur]

Shri Lalit Narain Mathur, …APPELLANT Partner, M/s. Navneet Motors, S-140, MIA, Udaipur (Rajasthan)

Vs.

The Commissioner, …RESPONDENT Office of the Commissioner, Central Excise, Goods & Service Tax Commissionerate, Udaipur

142-B, Hiran Magri, Sector 11, Udaipur Appearance:

Present for the Appellant : Shri S.C. Vaidyanathan, Advocate Present for the Respondent: Shri V.K. Jain, Authorised Representative HON'BLE MS.