IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 Service Tax Appeal No. 75998 of 2017 (Arising out of Order-in-Original No.155/PR.COMMR/ST-I/KOL/2016-17 dated

28.02.2017 passed by Commissioner of CGST & C EX, Kolkata)

M/s. Conelect Engineers and Contractors, : Appellant

33,Chittaranjan Avenue, 2^nd Floor, Kolkata-700012 VERSUS Commissioner of Service Tax, Kolkata : Respondent

180, Shantipally, Rajdanga Main Road, Kolkata-700107.

APPEARANCE:

Shri Arun Kr. Agarwal & Ms. Pinky Khemka, C.A. for the Appellant Shri P.Das, Authorized Representative for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

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

FINAL ORDER NO. 75386/ 2026 DATE OF HEARING :05.02.2026 DATE OF DECISION:05.02.2026 Order : [Per Shri Ashok Jindal]

The appellant is in appeal against the demand of Service Tax for the period 2011-12 to 2014-15 of Service Tax of Rs. 1,51,21,364/-.

2. The facts of the case are that the appellant is engaged in business of laying and repair of electric cables along with or under the roadside for and on behalf of Calcutta Electricity Supply Corporation (‘CESC’ hereafter). CESC