IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 75164 of 2026 (Arising out of Order-in-Appeal No. 453/ST-KOL/ST/KOL-S/2025-26 dated 17.11.2025 passed by the Commissioner, Central Goods and Service Tax and Central Excise, Appeal-I Commissionerate, Kolkata, G.S.T. Bhawan, 8^th Floor, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107)

M/s. Jeetu Madnani : Appellant

2^nd Floor, 40, Lake Avenue, Kolkata – 700 026 VERSUS Commissioner of C.G.S.T. and Central Excise : Respondent Kolkata South Commissionerate, G.S.T. Bhawan, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107 AND Service Tax Appeal No. 75165 of 2026 (Arising out of Order-in-Appeal No. 581/ST-Kol/ST/Kol-S/2025-26 dated 30.12.2025 passed by the Commissioner, Central Goods and Service Tax and Central Excise, Appeal-I Commissionerate, Kolkata, G.S.T. Bhawan, 8^th Floor, 180, Shantipally, Rajdanga Main Road, Kolkata – 700 107)

M/s. Jeetu Madnani : Appellant

2^nd Floor, 40, Lake Avenue, Kolkata – 700 026 VERSUS Commissioner of C.G.S.T. and Central Excise : Respondent Kolkata South Commissionerate, G.S.T. Bhawan, 180, Shantipally, Rajdanga