CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 51067 OF 2021 [Arising out of Order-in-Apeal No.28(CRM)ST/JDR/2021 dated 02.02.2021 passed by the Commissioner (Appeals), Central Excise and Central Goods & Service Tax, Jodhpur]

M/s. Rajasthan Housing Board, Division-I Appellant Salumber Chauhara, Sectro-13, Hiran Magri, Udaipur-313002 (Rajasthan)

Vs.

Commissioner (Appeals), Office of the Commissioner (Appeals), Respondent Central Excise & Central Goods and Service Tax, Jodhpur G-105, New Industrial Area, Opp. Diesel shed, Basni, Jodhpur (Raj.) Appearance:

Present for the Appellant : Shri M.B. Maheshwari, Chartered Accountant Present for the Respondent: Shri S.K.Meena, Authorised Representative CORAM:

HON'BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

Date of Hearing/Decision: 26.02.2026 Final Order No.50382/2026 HEMAMBIKA R. PRIYA The present appeal has been filed by M/s. Rajasthan Housing Board, Division-I¹ against the Order-in-Appeal No.28(CRM)ST/JDR/ 2021 dated 02.02.2021 passed by the Commissioner (Appeals), Central Excise and Central Goods & Service Tax, Jodhpur, wherein the

1. the