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IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA

REGIONAL BENCH – COURT NO. 1

Service Tax Appeal No. 75163 of 2026 WITH

Service Tax Miscellaneous Application No. 75059 of 2026 (on behalf of Appellant)

(Arising out of Order-in-Appeal No. 544/ST-KOL/ST/KOL-S/2025-26 dated 23.12.2025 passed by the Commissioner, Central Goods and Service Tax and Central Excise, Kolkata Audit-I Commissionerate, G.S.T. Bhawan, 180, Shantipally, Rajdanga Main

Road, Kolkata – 700 107)

M/s. Shriram Warehousing Private Limited : Appellant /

45, Jhowtala Road, Ballygunj, Applicant Kolkata – 700 019

VERSUS

Commissioner of C.G.S.T. and C.X. : Respondent Kolkata South Commissionerate, G.S.T. Bhawan, 180, Shantipally, Rajdanga Main Road,

Kolkata – 700 107 APPEARANCE:

Shri Aditya Dutta, Advocate, For the Appellant / Applicant

Shri Debapriya Sue, Authorized Representative, Shri S.K. Singh, Authorized Representative,

For the Respondent

CORAM:

HON’BLE SHRIK. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75449 / 2026

DATE OF HEARING / DECISION: 24.03.2026

ORDER:

The appellant is seeking early hearing of the present appeal on out-of-turn basis inter alia on the ground that the being a small business house, the impugned service tax demand constitutes an undue financial burden. Further, the Ld. Counsel submitted that that proceedings were already initiated against the present appellant by invoking extended period of limitation for an earlier period i.e., October, 2014 to March, 2015 vide Show Cause Notice dated 22.12.2020 and hence the present proceedings initiated by invoking the extended period of limitation

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again are legally not sustainable as held by the Hon’ble Apex Court in the case of Nizam Sugar Factory Versus Collector of Central Excise, AP [2006 (197) E.L.T. 465 (S.C)]; thus, the appellant submitted that they have a strong case in their favour on the ground of limitation. Accordingly, the appellant prays for

allowing the early hearing petition filed by them.

1.1. Considering the grounds urged by the appellant for seeking early hearing as satisfactory, I allow the

early hearing petition filed by the appellant.

1.2. Considering the fact that the issue lies in a narrow compass, with the consent of both the sides,

the appeal is taken up for disposal today.

2. The present appeal has been filed against the Order-in-Appeal No. 544/ST-KOL/ST/KOL-S/2025-26 dated 23.12.2025 (hereinafter referred to as the “impugned order”) wherein the demands against the appellant, along with interest and penalties, as confirmed vide the Order-in-Original No. 257/AC- DC/Ballygunge Div/Kol-South/CGST & CX/2024-25

dated 28.08.2025, have been upheld.

3. The brief facts of the case are that M/s. Shriram Warehousing Private Limited, 45, Jhowtala Road, Ballygunj, Kolkata – 700 019 (hereinafter referred to as the “appellant”) have been engaged in the business of providing storage and warehousing services. They also received services such as legal consultancy service, works contract service, manpower supply

service, etc.

4. An audit was conducted by the Department in the year 2021, during the course of which documents such as ST-3 Returns, Balance Sheet, Trial Balance, ledger, central excise input invoices, etc., pertaining

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to the appellant for the period from October, 2015 to June, 2017 were scrutinized. On such verification,

various issues were raised by the audit team.

5. Pursuant to the above audit, a Show Cause Notice dated 18.08.2021 was issued to the appellant for the period from October, 2015 to June, 2017. The allegations made in the Show Cause Notice are as

under: -

(a) Non-payment/short payment of service tax of Rs. 4,34,971/- on Storage and Warehousing

Service.

(b) Non-payment/short payment of service tax of Rs. 32,195/- on Legal Consultancy Service

under RCM.

(c) Non-payment/short payment of service tax of Rs. 14,57