IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Service Tax Appeal No. 40323 of 2017 (Arising out of Order in Original No. CBE/ST/2016-Commr. dated 18.11.2016 passed by the Commissioner of Central Excise, Customs and Service Tax, Coimbatore)

Tamil Nadu Transmission Corporation Ltd. Appellant General Construction Circle 182, Dr. Subbarayan Road Tatabad, Gandhipuram Coimbatore – 641 012.

Vs.

Commissioner of GST & Central Excise Respondent

6/7, ATD Street, Race Course Road Coimbatore – 641 018.

APPEARANCE:

Shri V. Ravindran, Advocate for the Appellant Shri Sanjay Kakkar, 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. 40412/2026 Date of Hearing: 19.11.2025 Date of Decision: 24.03.2026 Per M. Ajit Kumar, This appeal challenges Order-in-Original (OIO) No.

CBE/ST/2016-Commr. dated 18.11.2016 (impugned order), passed by the Commissioner of Central Excise, Customs and Service Tax, Coimbatore.

2. Brief facts are that intelligence received by the department indicated that the appellant had received services relating to erection, commissioning, installation and dismantling of t