CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 55667 of 2014 [Arising out of Order-in-Appeal No. LUD-EXCUS-000-APP-200-14-15 dated

08.08.2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh]

M/s Srishti Interiors ……Appellant

342-A, Shastri Nagar, Opp. B.R. Modern School, Lawrence Road, Amritsar, Punjab-143001 VERSUS Commissioner of Service Tax, Ludhiana ……Respondent GST Bhawan, F-Block, Rish Nagar, Ludhiana, Punjab-141001 APPEARANCE:

Shri Sudeep Singh Bhangoo, Advocate for the Appellant Shri Narinder Singh, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60620/2025 DATE OF HEARING: 04.03.2025 DATE OF DECISION: 23.06.2025 S.S.GARG:

The present appeal is directed against the impugned order dated 08.08.2014 passed by the Commissioner (Appeals), Central Excise, Chandigarh wherein the Commissioner (Appeals) has given partial relief to the appellant and has dropped the penalty under Section 76 but confirmed the demand by invoking the extended period of limitation.

2. Briefly the facts of the present cas