IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Service Tax Appeal No. 40776 & 40777 of2016 (Arising out of Order in Appeal No. 27 & 28/2016 (STA – II) dated 23.2.2016 passed by the Commissioner of Service Tax (Appeals – II), Chennai)

R. Rajinikanth Appellant Raghavendra Mandapam No. 40, Viswanathapuram Main Road Kodambakkam, Chennai – 600 024.

Vs.

Commissioner of GST & Central Excise Respondent Chennai South Commissionerate MHU Complex, Nandanam, Chennai – 600 035. APPEARANCE:

Shri T.T. Ravichandran, Advocate for the Appellant Smt. O.M. Reena, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NO. 40317 & 40318/2026 Date of Hearing: 14.10.2025 Date of Decision: 04.03.2026 Per M. Ajit Kumar, These appeals are filed by the appellant against Order in Appeal No.27&28/2016 (STA–II) dt. 23.2.2016 passed by the Commissioner of Service Tax (Appeals – II), Chennai (impugned order).

2. Brief facts of the case are that the appellant owns a multistorey building and has leased out the same to M/s. Vasantha Bhavan Hotels India Pvt. Ltd. for rent as a hotel and was also used in the co