Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO. 1 Service Tax Appeal No. 12049 of 2013 (Arising out of Order-in-Original No. AHM-STX-003-COMMR-020-13 dated 30.03.2013 passed by Commissioner – Service Tax Ahmedabad)

Maheshwari Handling Agency Pvt Ltd. ...Appellant

640/12-C, Lalashah Circle, Gandhidham (Kutch) Gujarat VERSUS CGST & Central Excise Ahmedabad South ...Respondent Office of the Commissioner of CGST and Central Excise Ahmedabad South, 7^th Floor, GST Bhawan, Near Polytechnic Ambawadi, Ahmedabad-Gujarat-380015 APPEARANCE:

Shri Vikas Mehta, Consultant appeared for the Appellant Shri Rajesh Nathan, Authorised Representative appeared for the Respondent CORAM: HON'BLE MR. SOMESH ARORA, MEMBER (JUDICIAL)

HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER(TECHNICAL)

FINAL ORDER NO. 10208/2026 DATE OF HEARING: 07.10.2025 DATE OF DECISION:20.03.2026 SATENDRA VIKRAM SINGH:

M/s Maheshwari Handling Agency Pvt. Ltd., Gandhidham (Appellant)

are engaged in services viz., Stevedoring, Cargo Handling, Supply of Barges and equipments, Steamer Agency Services etc. at Kandla port. Based on an input from Central Excise officers of Jaipur that the appella