CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Service Tax Appeal No.41478 of 2016 (Arising out of Order in Original No.CHN-SVTAX-001-COM-110/2015-2016-ST 1, dated

31.03.2016 passed by the Principal Commissioner of Service Tax, Service Tax I Commissionerate, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai 600 040)

Shri N Devarajan ...Appellant No. A-80, 3^rd Avenue Anna Nagar, Chennai 600 102 Versus Commissioner of CGST & Central Excise ...Respondent Newry Towers, No.2054, 2^nd Avenue Anna Nagar, Chennai 600 040 APPEARANCE:

Shri Murugappan, Advocate for the Appellant Shri N Satyanarayana, Authorised Representative for the Respondent CORAM:

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

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

FINAL ORDER No.40464/2026 DATE OF HEARING:09.01.2026 DATE OF DECISION : 06.04.2026 Per Mr. AJAYAN T.V.

Shri N Devarajan, the appellant herein, has preferred this appeal aggrieved by the Order in Original No.CHN-SVTAX- 001-COM-110/2015-2016-ST 1 dated 31.03.2016 (impugned order)

passed by the Adjudicating Authority.

2. The relevant facts are that the appellant is a registered service provider of renting of immovable proper