IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 76540 of 2016 Service Tax Cross Objection No. 75846 of 2016 (Arising out of Order-in-Original No. 05/COMM/ST/SLG/16-17 dated 14.06.2016 passed by the Commissioner of Customs, Central Excise and Service Tax, Siliguri, C.R. Building, Haren Mukherjee Road, Hakim Para, Siliguri – 734 001)

M/s. Nar Bahadur Dahal : Appellant/

Proprietor: Nar Bahadur Dahal, Assessee Power Colony, Geyzing Bazaar, P.O. & P.S.: Geyzing, West Sikkim, Sikkim – 737 111 VERSUS Commissioner of Customs, Central Excise and : Respondent Service Tax Siliguri Commissionerate, C.R. Building, Haren Mukherjee Road, Hakim Para, Siliguri –

734 001 WITH Service Tax Appeal No. 76909 of 2016 (Arising out of Order-in-Original No. 05/COMM/ST/SLG/16-17 dated 14.06.2016 passed by the Commissioner of Customs, Central Excise and Service Tax, Siliguri, C.R. Building, Haren Mukherjee Road, Hakim Para, Siliguri – 734 001)

Commissioner of Customs, Central Excise and : Appellant Service Tax Siliguri Commissionerate, C.R. Building, Haren Mukherjee Road, Hakim Para, Siliguri – 734 001 VERSUS M/s. Nar Baha