CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 86171 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

VERSUS Commissioner of Central Excise & Service Tax …. Respondent Mumbai West

1^st Floor, Shri Mahavir Jain Vidyalaya, C.D. Burfiwala Marg, Juhu Lane, Andheri (West), Mumbai- 400 058.

WITH Service Tax Appeal No. 86172 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

VERSUS Commissioner of Central Excise & Service Tax …. Respondent Mumbai West

1^st Floor, Shri Mahavir Jain Vidyalaya, C.D. Burfiwala Marg, Juhu Lane, Andheri (West), Mumbai- 400 058.

AND Service Tax Appeal No. 86173 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

Service Tax Appeal No. 86174 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

VERSUS Commissioner of Central Excise & Service Tax …. Respondent Mumbai West

1^st Floor, Shri Mahavir Jain Vidyalaya, C.D. Burfiwala Marg, Juhu Lane, Andheri (West), Mumbai- 400 058.

AND Service Tax Appeal No. 86175 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

VERSUS Commissioner of Central Excise & Service Tax …. Respondent Mumbai West

1^st Floor, Shri Mahavir Jain Vidyalaya, C.D. Burfiwala Marg, Juhu Lane, Andheri (West), Mumbai- 400 058.

AND Service Tax Appeal No. 86176 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

Service Tax Appeal No. 86177 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

VERSUS Commissioner of Central Excise & Service Tax …. Respondent Mumbai West

1^st Floor, Shri Mahavir Jain Vidyalaya, C.D. Burfiwala Marg, Juhu Lane, Andheri (West), Mumbai- 400 058.

AND Service Tax Appeal No. 86178 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

VERSUS Commissioner of Central Excise & Service Tax …. Respondent Mumbai West

1^st Floor, Shri Mahavir Jain Vidyalaya, C.D. Burfiwala Marg, Juhu Lane, Andheri (West), Mumbai- 400 058.

AND Service Tax Appeal No. 86180 of 2018 (Arising out of Order-in- Appeal No. NA/GST A-III/MUM/246-263/17-18 dated 29.11.2017 passed by the Commissioner (Appeals-III), GST & CX, Mumbai)

M/s. Tech Mahindra Limited .… Appellant Spectrum Towers, Mindspace, Chincholi Bunder, Link Road, Malad (West), Mumbai- 400 064.

Service Tax Appeal No. 86181 of