CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60446 of 2020 [Arising out of Order-in-Appeal No. 20-21/ST/CGST-Appeal-Gurugram/SG/2020-

21 dated 01.07.2020 passed by the Commissioner (Appeals), CGST, Gurugram]

Teleperformance Global Services Pvt Ltd ……Appellant Plot No. 408, Udyog Vihar, Phase-III, Gurugram, Haryana VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Gurugram Plot No. 36-37, Sector 32, Gurugram, Haryana APPEARANCE:

Shri Udyan Choksi, Advocate for the Appellant Shri Aniram Meena and Shri Aneesh Dewan, Authorized Representatives for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60618/2025 DATE OF HEARING: 27.02.2025 DATE OF DECISION: 23.06.2025 S. S. GARG :

The present appeal is directed against the impugned order dated 01.07.2020 passed by the Commissioner (Appeals), Central Goods & Service Tax, Gurugram, vide which the learned Commissioner has remanded the matter to the adjudicating authority for re-consideration. The impugned order has been passed in relation to cross appeals, one appeal filed by the appellan