CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60669 of 2018 [Arising out of Order-in-Original No. 20-21/ST/COMMR/VMJ/RTK/2017-18 dated

21.02.2018 passed by the Commissioner of CGST, Rohtak]

M/s Indus Towers Ltd ……Appellant Building No. 10, Tower A, 4^th Floor, DLF Cyber City, Gurugram, Haryana 122002 VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Gurugram GST Bhawan, Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 WITH Service Tax Appeal No. 60670 of 2018 [Arising out of Order-in-Original No. 18-19/ST/COMMR/VMJ/RTK/2017-18 dated

21.02.2018 passed by the Commissioner of CGST, Rohtak]

M/s Indus Towers Ltd ……Appellant Building No. 10, Tower A, 4^th Floor, DLF Cyber City, Gurugram, Haryana 122002 VERSUS Commissioner of Central Goods & Service ……Respondent Tax, Gurugram GST Bhawan, Plot No. 36-37, Sector 32, Gurugram, Haryana 122001 AND Service Tax Appeal No. 60865 of 2018 [Arising out of Order-in-Original No. 18-19/ST/COMMR/VMJ/RTK/2017-18 dated

21.02.2018 passed by the Commissioner of CGST, Rohtak]

Commissioner of Central Goods & Service ……Appellant Tax, Gurugram GST Bhawan, Plot No. 36-37, Sector 32, Gu