CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60568 of 2018 [Arising out of Order-in-Appeal No. LUD-EXCUS-001-APP-812-18 dated

27.03.2018 passed by the Commissioner (Appeals), CGST, Ludhiana]

Perfect Engineering & Fabrication ……Appellant Village Kamomajra Khurd, Sangrur, Punjab 148001 VERSUS Commissioner of Central Excise, Goods & ……Respondent Service Tax, Ludhiana GST Bhawan, F Block, Rishi Nagar, Ludhiana, Punjab 141001 APPEARANCE:

Mr. Aman Garg and Mr. Aman Bansal, Advocates for the Appellant Mr. Aniram Meena and Mr. Varun Sharma, Authorized Representatives for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60257/2026 DATE OF HEARING: 16.03.2026 DATE OF DECISION: 16.03.2026 S. S. GARG :

The present appeal is directed against impugned order dated

27.03.2018 passed by the Commissioner (Appeals), CGST, Ludhiana, whereby the learned Commissioner (Appeals) has rejected the appeal of the appellant by upholding the Order-in-Original.

2. Briefly stated facts of the present case are that the appellant was a proprietorship concern and was registered