CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Service Tax Appeal No. 1467 of 2012 (Arising out of Order-in-Original No.03/2012-ST dated 07.03.2012 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut.)

Georgy george Kottakappally House, Appellant(s)

Kunnumpuram, Kalpathy P.O., PALAKKAD – 678 003.

VERSUS The Commissioner of Customs, Central Excise and Service Tax C. R. Building, Mannachira, Respondent(s)

Calicut – 673 001. APPEARANCE:

Shri M. Saravanan, Chartered Accountant for the Appellant.

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

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

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

FINAL ORDER NO. 20209 /2026 DATE OF HEARING: 27.10.2025 DATE OF DECISION: 26.02.2026 PER: R. BHAGYA DEVI This appeal is filed by the appellant Shri Geogy George, PWD Contractor against Order-in-Original No. 3/2012-ST dated 07.03.2012 passed by the Commissioner of Central Excise, Customs and Service Tax, Calicut Commissionerate.

2. Briefly the facts of the case are the appellant is providing services under the category of Management, Maintenance or Repair Services, Manpower Rec