CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 61727 of 2018 [Arising out of Order-in-Original No. CHD-EXCUS-001-APP-140-2018-19 dated

06.07.2018 passed by the Commissioner (Appeals), CGST, Chandigarh]

Kamaldeep Enterprises ……Appellant #26, 1^st Floor, Sector 18A, Chandigarh 160018 VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Chandigarh Central Revenue Building, Plot No. 19, Sector 17-C, Chandigarh 160017 WITH Service Tax Appeal No. 60335 of 2019 [Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-241-2018 dated

19.12.2018 passed by the Commissioner (Appeals), CGST, Chandigarh]

Syal And Associates ……Appellant #26, 1^st Floor, Sector 18A, Chandigarh 160018 VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Chandigarh Central Revenue Building, Plot No. 19, Sector 17-C, Chandigarh 160017 APPEARANCE:

Ms. Krati Singh and Ms. Khushbu Sood, Advocates for the Appellants Mr. Shantanu Kumar Meena, Authorized Representative for the Revenue CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 61791-61792/2026 DATE OF HEARING: 28.11.2025 DATE