CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-In-Appeal No. GZB-EXCUS-000-APPL-MRT-94-2022-23, dated : 30.12.2022 passed by Commissioner (Appeals) CGST, Meerut)

M/s Lomesh Kumar (DAPL) …..Appellant (KA-41, Karpuri Puram, Govind Puram, Ghaziabad-201013)

VERSUS Commissioner, CGST, Ghaziabad ….Respondent (202, Wing A, C.G.O. Complex-II Ghaziabad, Uttar Pradesh 201002)

APPEARANCE Shri Rajesh Chhibber, Advocate for the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent CORAM: HON’BLE MR. P. K. CHOUDHARY, MEMBER (JUDICIAL)

HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO.-70072/2026 DATE OF HEARING : 09.03.2026 DATE OF DECISION : 13.03.2026 P. ANJNI KUMAR:

The Appellants filed this appeal against the Order-In-

Appeal dated 30.12.2022 passed by the learned Commissioner (Appeals), CGST, Meerut.

2. Brief facts of the case are that the Appellant is a firm engaged in providing workers to Government Authorities in relation to construction of roads; though the Appellant were registered with the Service Tax Department, they did not discharge the applicable Service Tax on the works they have provided un