CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 1017 of 2011 [Arising out of Order-in-Original No. 11/RDN/2011 dated 30.03.2011 passed by the Commissioner, Service Tax Commissionerate, New Delhi]

M/s Sistema Shyam Teleservices Ltd ……Appellant

334, Udyog Vihar, MTS Tower, Phase IV, Gurgaon, Haryana 122001 VERSUS Commissioner of Service Tax, Delhi ……Respondent IAEA House, 17-B, IP Estate, MG Marg, New Delhi 110002 WITH Service Tax Appeal No. 55426 of 2013 [Arising out of Order-in-Original No. 167/ST/PKJ/CCE/Adj/2012 dated 15.10.2012 passed by the Commissioner, Central Excise (Adj.), New Delhi]

M/s Sistema Shyam Teleservices Ltd ……Appellant

334, Udyog Vihar, MTS Tower, Phase IV, Gurgaon, Haryana 122001 VERSUS Commissioner, Central Excise, LTU Delhi ……Respondent NBCC Plaza, Pushp Vihar, Saket, New Delhi 110017 AND Service Tax Appeal No. 1242 of 2011 [Arising out of Order-in-Original No. 11/RDN/2011 dated 30.03.2011 passed by the Commissioner, Service Tax Commissionerate, New Delhi]

Commissioner of Service Tax, Delhi ……Appellant IAEA House, 17-B, IP Estate, MG Marg, New Delhi 110002 VERSUS M/s Sistema Shyam Teleservices Ltd ……