IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Service Tax Appeal No. 41763/2016 (Arising out of Order in Original No. MDU-ST-COM-06-2016 dated

29.6.2016 passed by the Commissioner of Central Excise, Madurai)

M/s. Super Transports (P) Ltd. Appellant

120/4, Theni Main Road Madurai – 625 010.

Vs.

Commissioner of GST & Central Excise Respondent No. 4, Lal Bahadur Shastri Road Bibikulam, Madurai – 625 002.

APPEARANCE:

Shri Raghav Rajeev, Advocate and Ms. Nimrah Ali, Advocate for the Appellant Smt. G. Krupa, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NO. 40377/2026 Date of Hearing: 07.11.2025 Date of Decision:18.03.2026 Per M. Ajit Kumar, This appeal is filed by the appellant against Order in Original No. MDU-ST-COM-06-2016 dated 29.06.2016 passed by the Commissioner of Central Excise, Madurai (impugned order).

2. The appellant provides ‘Maintenance or Repair Service’ and ‘Transport of Goods by Road’ through units at Madurai, Dindigul and Paramakudi. Centralized accounts for the units are maintained at the Madurai Branch Office. Prior to 01.07.2012, the appellant classi