CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60292 of 2024 [Arising out of Order-in-Appeal No. CHD-EXCUS-001-APP-220-23-24 dated

28.02.2024 passed by the Commissioner (Appeals) CGST, Chandigarh]

M/s Balraj Roadlines ……Appellant Plot No. 5, TPT Area, Sector 26, Chandigarh 160019 VERSUS Commissioner of Central Excise and ST, ……Respondent Chandigarh I Central Revenue Building, Plot No. 19, Sector 17-C Chandigarh 160017 APPEARANCE:

Shri Ajay Singh, Advocate for the Appellant Ms. Amita Gupta, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL)

FINAL ORDER NO. 60309/2026 DATE OF HEARING: 23.12.2025 DATE OF DECISION: 20.04.2026 The present appeal is directed against the impugned order dated 28.02.2024 passed by the Commissioner (Appeals) CGST, Chandigarh, whereby the appeal filed by the appellant is rejected and Order-in-Original was upheld.

2. Briefly the facts of the present are that on the basis of third party data received from the Income Tax Department for the year 2014-2015, it was observed by the Department that there was receipt from the services as per income tax returns but