CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Service Tax Appeal No. 30548 of 2018 (Arising out of Order-in-Original No.HYD-SVTAX-HYC-APP-097/17-18 (APP-I) dated

12.01.2018 passed by Commissioner of Customs & Central Tax (Appeals-I), Hyderabad)

M/s Arunachala Logistics (P) Ltd., .. APPELLANT H.No. 8-2-1/1/3, Avatar Nivas, Srinagar Colony, Main Road, Punjagutta, Hyderabad, Telangana – 500 049.

VERSUS Commissioner of Central Tax .. RESPONDENT Hyderabad – GST GST Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

APPEARANCE:

Shri Y. Sreenivasa Reddy, Advocate for the Appellant.

Shri B. Subhas Chandra Bose, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30129/2026 Date of Hearing: 10.11.2025 Date of Decision: 27.02.2026 [ORDER PER: A.K. JYOTISHI]

M/s Arunachala Logistics (P) Ltd., (hereinafter referred to as appellant)

are in appeal against the order of the Commissioner (Appeals) dated 12.01.2018 (impugned order), whereby, he has upheld the order passed by the Original Authority in so far as tax demand was concerned, t