CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH Service Tax Appeal No. 86164 OF 2020 (Arising out of Order-in-Appeal No. CKJ/GST/A-I/MUM/55-56/20-21 dated 21.08.2020 passed by the Commissioner(Appeals-I), GST &

CX, Mumbai)

Bank of India Investment Managers Pvt. …..Appellant Ltd.

B/204, Tower 1, Peninsula Corporate Park, Mumbai VERSUS Commissioner of CGST & Central Excise, …..Respondent Mumbai Central

4th Floor, C.Excise Bldg.

Churchgate, Mumbai WITH Service Tax Appeal No. 86165 OF 2020 (Arising out of Order-in-Appeal No. CKJ/GST/A-I/MUM/55-56/20-21 dated 21.08.2020 passed by the Commissioner(Appeals-I), GST &

CX, Mumbai)

Bank of India Investment Managers Pvt. …..Appellant Ltd.

B/204, Tower 1, Peninsula Corporate Park, Mumbai VERSUS Commissioner of CGST & Central Excise, …..Respondent Mumbai Central

4^th Floor, C.Excise Bldg.

Churchgate, Mumbai APPEARANCE:

Shri Kevin Gogari, Advocate for the appellant Shri S B P Sinha, Superintendent (AR) for the respondent CORAM:

HON’BLE MR. AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER No: 85382-85383/2026 DATE OF HEARING : 29.01.2026 DATE OF DECISION : 25.02.2026 Per: AJAY SHARMA These appeals are directed challenging the Orders-in-

appeal