CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Service Tax Appeal No. 145 of 2012 (Arising out of Order-in-Original No.07/ST/2011 dated 11.10.2011 passed by the Commissioner of Central Excise, Customs and Service Tax, Mysore.)

M/s. Chikmagalur Golf Club, Appellant(s)

P.B. No.154, Karadihalli Kaval, Chikmagalur-577 101.

VERSUS Commissioner of Customs, Central Excise & Service Tax, Mysore, Respondent(s)

S1-S2….Vinaya Marga, Siddhartha Nagar, Mysore-570 011. A PPEARANCE:

Shri A Shiva Rao, Advocate for the Appellant.

Mr. M. Sreekanth, Supt. (AR) for the Respondent.

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 20267 /2026 DATE OF HEARING: 11.09.2025 DATE OF DECISION: 10.03.2026 PER : D.M. MISRA This is an appeal filed against Order-in-Original No.07/ST/2011 dated 11.10.2011 passed by the Commissioner of Central Excise, Customs & Service Tax, Mysore.

2. Briefly stated the facts of the case are that on the basis of information, the Preventive Unit of the Department initiated an investigation against the appellant since the appellant provided taxable services under the category of ‘Club or As