CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Service Tax Miscellaneous Application No. 85327 of 2026 In Service Tax Appeal No. 87810 of 2018 (Arising out of Order-in-Appeal No. 88/GH/2017-18/Raigad dated 16.03.2018 passed by Commissioner, CGST & CX, Thane-Audit, Mumbai.)

Commissioner of Central Goods and … Appellant Service Tax, Navi Mumbai

16^th Floor, Satra Plaza, Palm Beach Road, Sector-19 D, Vashi, Navi Mumbai- 400 705.

Versus Udhe India P. Ltd. …. Respondent Udhe House, LBS Marg, Vikroli (West), Mumbai- 400 083.

APPEARANCE:

Shri Arun Bhaskar, Authorized Representative for the Revenue None for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85534/2026 Date of Hearing : 25.03.2026 Date of Decision: 25.03.2026 PER: S.K. MOHANTY Heard both sides.

2. Applicants/Appellants have filed this miscellaneous application, praying for amendment of the cause title in the appeal filed by them. It has been stated that the respondent’s name and address in the appeal memorandum as ‘The Commissioner of Central Goods and Service Tax-Palghar’, may be changed and to be read as “The Commis