CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60261 of 2016 [Arising out of Order-in-Appeal No. 53/ST/DLH/2016 dated 17.03.2016 passed by the Commissioner (Appeals-I), Central Excise Commissionerate, Delhi]

Panchkula Golf Club ……Appellant Sector 3, Panchkula, Haryana 134112 VERSUS Commissioner of Central Excise and ……Respondent Service Tax, Panchkula SCO 407-408, Sector 8, Panchkula, Haryana 134119 APPEARANCE:

Mr. Pawan K. Pahwa, Advocate with Mr. R.R. Yadav, Consultant for the Appellant Mr. Yashpal Singh with 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. 60213/2026 DATE OF HEARING: 07.11.2025 DATE OF DECISION: 27.02.2026 S. S. GARG :

The present appeal is directed against impugned Order-in-

Appeal (‘OIA’) No. 53/ST/DLH/2016 dated 17.03.2016 passed by the Commissioner (Appeals-I), Central Excise Commissionerate, Delhi, whereby the learned Commissioner (Appeals) has rejected the appeal of the Appellant by upholding the Order-in-Original (‘OIO’).

2. Briefly stated facts of the present case are