CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH COURT No. I Service Tax Appeal No.41921 of 2016 - - -

(Arising out of Order in Appeal No.353/2016 (STA I) dated 13.06.2016 passed by principal -

Commissioner of Service Tax (Appeals I), Chennai)

M/s. Chennai Radha Engineering Works Pvt. Ltd., …. Appellant

40, Sapthagiri Colony (K.R. Layout), Jafferkhanpet, Chennai -

600 083 VERSUS Commissioner of GST & Central Excise … Respondent Chennai Outer Commissionerate, -

Newry Towers, Nio.2054 I, II Avenue, -

Anna Nagar. Chennai 600 040.

APPEARANCE :

Ms. G. Vardhini Karthik, Advocate for the Appellant Ms. Rajni Menon, Authorized Representative for the Respondent CORAM :

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V., MEMBER (JUDICIAL)

FINAL ORDER No.40414/2026 DATE OF HEARING : 10.12.2025 DATE OF DECISION : 24.03.2026 Per: Shri Ajayan T.V.

Chennai Radha Engineering Works Pvt. Ltd., the - - -

appellant herein, is challenging the Order in Appeal No. 353/2016 (STA I) dated 13.06.2016 (the impugned order).

2. Briefly stated, the facts are that the appellant is a registered service provider of management, maintenance or repair service, erection commission and install