CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT NO. I Service Tax Appeal No. 41444 of 2016 (Arising out of Order-in-Appeal No. 207/2016 (STA-I) dated 23.03.2016 passed by the Commissioner of Service Tax (Appeals-I), Newry Towers, 3^rd Floor, Plot No.2054, I Block, II Avenue, Anna Nagar, Chennai 600 040)

M/s. Bank of India ...Appellant Main Branch, 30, Errabalu Chetty Street, Chennai - 600 001.

Versus The Commissioner of GST & Central Excise, ...Respondent Chennai North Commissionerate, 26/1, Mahatma Gandhi Road, Nungambakkam Chennai 600 034 APPEARANCE:

For the Appellant : Mr. N. Viswanathan, Advocate For the Respondent : Ms. Anandalakshmi Ganeshram, Authorised Representative CORAM:

HON’BLE MR. AJAYAN T.V, MEMBER (JUDICIAL)

FINAL ORDER No.40276/2026 DATE OF HEARING: 05.02.2026 DATE OF DECISION: 20.02.2026 Per AJAYAN T.V.

Bank of India, the appellant herein has taken exception to the Order in Appeal No.207/2016 (STA – I) dated 23.03.2016 (the impugned order), whereby the Appellate Authority has upheld the Order in Original No.141/2011 dated 12.12.2011.

2. Brief facts are that the appellant, a public sector bank, is registered as a provider of Banking and Oth