IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 (Arising out of Order-in-Appeal No.92/SH/CE(A)/GHY/2016 dated 17.10.2016 passed by Commissioner (Appeals) of CGST & Central Excise, Guwahati)

M/s ERM Lyngdoh (M.G.Road, East Khasi Hills, Shillong-793001)

Appellant VERSUS Commissioner of CGST & Central Excise, Guwahati (Nilmonu Phukan Path, Christian Basti, Guwahati-781005)

Respondent APPERANCE :

Ms.Sonam Agarwal, Chartered Accountant for the Appellant Mr.S.K.Jha, Authorized Representative for the Respondent CORAM:

HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.75312/2026 DATE OF HEARING : 25 FEBRUARY 2026 DATE OF DECISION : 25 FEBRUARY 2026 Per Ashok Jindal :

The appellant is in appeal against the impugned order.

2. The facts of the case in brief are that during the period 01.04.2008 to 31.03.2013, it was alleged that the appellant was providing taxable service under the category of “Renting of Immovable Property” service and did not pay service tax by way of suppression of facts with intent to evade payment of service tax.

2.1 Therefore, a show-cause notice was issued to the appellant vide dated