CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 51005 OF 2021 [Arising out of Order-in-Appeal No.DDN/EXCUS/000/APP/08/2021-22 dated

29.04.2021 passed by the Commissioner, CGST (Appeals), Dehradun]

M/s. Lifelong India Private Limited …APPELLANT Plot No.7, Sector-1, Industrial Park-2, Phase I, Village Saleempur Mehdood, Bahardurbad, Haridwar-249402, Uttarakhand Vs.

Commissioner, Central Goods and …RESPONDENT Services Tax, Dehradun Appearance:

Present for the Appellant : Ms. Charanya Lakshmi Kumaran, Shri Dhruv Tiwari and Shri Shivam Batra, Advocates Present for the Respondent: Shri Mehboob Ur Rehman, Authorised Representative CORAM:

HON'BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

Date of Hearing :12.01.2026 Date of Decision: 06.02.2026 Final Order No.50257/2026 HEMAMBIKA R. PRIYA The present appeal has been filed by M/s. Lifelong India Private Limited¹ against the Order-in-Appeal No. DDN/EXCUS/000/ APP/08/2021-22 dated 29.04.2021 passed by the Commissioner, CGST

1. the Appellant (Appeals), Dehradun, which confirmed the demand of Rs.14,81,790/-

and imposed equivalent penalty.

2. The brief