IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 76877 of 2016 (Arising out of Order-in-Original No.47/COMMR/ST-II/KOL/2016-17 dated

28.07.2016 passed by Commissioner of Service Tax, Kolkata)

M/s. Gainwell Commosales : Appellant (Formerly known as Tractors India Pvt. Ltd.)

Godrej Waterside, Unit No. 705, 7^th Floor, Tower II, Block DP, Sector-V, Salt Lake City, Kolkata-700091.

VERSUS Commissioner of Service Tax, Kolkata : Respondent

180, Shantipally, Rajdanga Main Road, Kolkata-700107, West Bengal.

With Service Tax Appeal No. 76128 of 2017 (Arising out of Order-in-Original No.176-177/PR.COMMR/ST-I/KOL/2016-17 dated

31.03.2017 passed by Commissioner of Service Tax, Kolkata)

M/s. Gainwell Commosales :

(Formerly known as Tractors India Pvt. Ltd.) Appellant Godrej Waterside, Unit No. 705, 7^th Floor, Tower II, Block DP, Sector-V, Salt Lake City, Kolkata-700091.

VERSUS Commissioner of Service Tax, Kolkata :

180, Shantipally, Rajdanga Main Road, Kolkata-700107, West Bengal. Respondent With Service Tax Appeal No. 75411 of 2019 (Arising out of Order-in-Appeal No.573/S.Tax-II/Kol/2018 dated 26.10.2018 passed by Co