CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Service Tax Appeal No. 41395 of 2016 (Arising out of Order-in-Original No.C.No.V/VCES/30/232/2014-ST,02/2016-(ST-COMMR.), dated 16.03.2016 passed by the Commissioner of Central Excise, No.1, Foulks Compound, Anai Road, Salem 636 001).

S K Hospital ...Appellant

9 Ram Nagar, Gobichettipalayam Erode 638 452 Versus Commissioner of Central Excise and Service Tax ...Respondent No.1 Foulks Compound, Anai Road Salem 636 001 APPEARANCE:

Shri M.N. Bharathi, 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.40503/2026 DATE OF HEARING:13.01.2026 DATE OF DECISION : 17.04.2026 Per Mr. AJAYAN T.V.

SK Hospital, the appellant herein, has preferred this appeal challenging the Order in Order-in-Original No. C.No.V/VCES/30/232/2014-ST,02/2016-(ST-COMMR.), dated

16.03.2016 (the impugned order).

2. Relevant facts are that pursuant to verification conducted by Departmental officers, it was noticed that the appellant who is a service provider registered under the category “H