CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No. 256-ST/APPL/LKO/2022 dated 23/07/2025 passed by Commissioner (Appeals) Customs, Central Excise &

Service Tax, Lucknow)

M/s Rajendra Kumar Gupta, …..Appellant (10/174, Patel Nagar, Moti Katra, Agra-282003)

VERSUS Commissioner of Central Excise &

CGST, Agra ….Respondent (113/4, Sanjay Place, Agra-282002)

APPEARANCE Shri S.P. Ojha, Consultant &

Ms Stuti Saggi, Advocate for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70055/2026 DATE OF HEARING : 20 January, 2026 DATE OF DECISION : 20 January, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No. 256-

ST/APPL/LKO/2022 dated 23/07/2025 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. By the impugned order, Commissioner (Appeals) has modified the Order-in-Original No.27/ST/DC/HQ/Agra/2024-25 dated

02.05.2024 wherein following has been held:-

“ORDER a. I confirm the demand of Service Tax amounting to Rs.200855/-(Rupees Two Lakh Eight Hundred and Fifty Five Only) and orde