CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 27384 of 2013 (Arising out of Order-in-Original No.23/2013-Adjn (Commr) S.T. dated 01.05.2013 passed by Pr. Commissioner of Customs, Central Excise & Service Tax, Hyderabad)

M/s Swarnandhra IJM II Integrated .. APPELLANT Township Development Co. Pvt Ltd., H.No.1-89/1, Plot No.42 & 43, Kavuri Hills, Madhapur, Hyderabad, Telangana – 500 081.

VERSUS Commissioner of Customs, Central .. RESPONDENT Excise and Service Tax Hyderabad - IV Posnett Bhavan, Tilak road, Ramkote, Hyderabad, Telangana – 500 001.

APPEARANCE:

Shri B. Venugopal, Advocate for the Appellant.

Shri B. Sangameshwar Rao, Authorized Representative for the Respondent. CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30170/2026 Date of Hearing: 02.12.2025 Date of Decision: 01.04.2026 [ORDER PER: ANGAD PRASAD]

The present appeal has been filed against the Order-in-Original No.

23/2013-Adjn (Commr) S.T. dated 01.05.2013, whereby, the Adjudicating Authority confirmed demand of Service Tax amounting to Rs. 1,47,62,972/- along with interest under Section 75 of