IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 396 of 2012 (Arising out of Order-in-Appeal No.129/BOL/2012 dated 16.05.2012 passed by Commissioner of Central Excise (Appeals), Kolkata)

M/s Mondal Construction , : Appellant B-4/22, Milan Pally, Kururiadanga, Vill & Post-Amrai, Dist-

Burdwan, Durgapur-713203 (W.B.)

VERSUS Commissioner of Customs Excise, Kolkata : Respondent

180 Santipally, Rajdanga Main Road, Kolkata-700107.

APPEARANCE:

Shri Amit Kumar, Advocate for the Appellant Shri S.Dutta, Authorized Representative for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75470/ 2026 DATE OF HEARING :09.03.2026 DATE OF DECISION: 30.03.2026 Order : [Per Shri Ashok Jindal]

The appellant is in appeal against the impugned order.

2. The facts of the case are that during the course of investigation conducted by the Department it was found that as per the Form 26 As the appellant has received large amount of money from their client M/s. Durgapur Steel Plant (DSP) for providing services against work order for the period 2004-05 to 2