CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 20056 of 2018 (Arising out of Order-in-Original No.15 & 16/2017-18 dated 28.09.2017 passed by the Commissioner of Central Tax, GST Commissionerate, Bengaluru East, Bengaluru.)

The Commissioner of Central Tax GST Commissionerate, Bengaluru East, Appellant(s)

4^th Floor, BMTC Building, Old Airport Road, Domlur, Bengaluru – 560 071.

VERSUS M/s. Exilant Technologies Pvt. Ltd.

No.10, Chambers@ Matri, Respondent(s)

Richmond Road, Bengaluru – 560 025.

WITH Service Tax Appeal No. 20157 of 2018 (Arising out of Order-in-Original No.18/2017-18 dated 23.10.2017 passed by the Commissioner of Central Tax, GST Commissionerate, Bengaluru East, Bengaluru.)

The Commissioner of Central Tax GST Commissionerate, Bengaluru East, Appellant(s)

4^th Floor, BMTC Building, Old Airport Road, Domlur, Bengaluru – 560 071.

VERSUS M/s. Quest Global Engineering Services Private Limited (Earlier known as M/s. Exilant Technologies Respondent(s)

Pvt. Ltd.)

No.10, Chambers@ Matri, Richmond Road, Bengaluru – 560 025.

APPEARANCE:

Shri M. A. Jithendra, Asst. Commissioner (AR) for the Appellant.

Shri Akbar Basha, Chartered Accou