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 Bahadur Dahal : Respondent/

Proprietor: Nar Bahadur Dahal, Assessee Power Colony, Geyzing Bazaar, P.O. & P.S.: Geyzing, West Sikkim, Sikkim – 737 111 WITH Service Tax Appeal No. 76539 of 2016 Service Tax Cross Objection No. 75895 of 2016 (Arising out of Order-in-Original No. 07/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. Chewang G. Lachungpa : Appellant/

Proprietor: Chewang G. Lachungpa, Assessee Arithang Road, Near Hotel Polok, Rashi Prasad Allay Marg, East Sikkim Sikkim – 737 101 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. 76911 of 2016 Service Tax Cross Objection No. 75419 of 2017 (Arising out of Order-in-Original No. 07/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. Chewang G. Lachungpa : Respondent/

Proprietor: Chewang G. Lachungpa, Assessee Arithang Road, Near Hotel Polok, Rashi Prasad Allay Marg, East Sikkim Sikkim – 737 101 WITH Service Tax Appeal No. 76538 of 2016 Service Tax Cross Objection No. 75897 of 2016 (Arising out of Order-in-Original No. 06/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. Tsewang Gyatso Kaleon : Appellant/

Proprietor: Chewang Gyatso Bhutia, Assessee Vill: Ben, Ravongla, P.O. & P.S.: Ravongla, District: South Sikkim, Sikkim – 737 139 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. 76910 of 2016 Service Tax Cross Objection No. 76044 of 2017 (Arising out of Order-in-Original No. 06/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. Tsewang Gyatso Kaleon : Respondent/

Proprietor: Chewang Gyatso Bhutia, Assessee Vill: Ben, Ravongla, P.O. & P.S.: Ravongla, District: South Sikkim, Sikkim – 737 139 APPEARANCE:

Smt. Shivani Agarwalla, Chartered Accoun