IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Service Tax Miscellaneous Application No. 40057 of 2025 in Service Tax Appeal No. 40911 of 2015 (Arising out of Order in Appeal No. 47/2015 (STAX – II) dated 10.02.2015 passed by the Commissioner of Service Tax (Appeals – II), Chennai)

And Service Tax Appeal Nos. 41709 to 41712 of 2016 (Arising out of Order in Appeal No. 68 to 71/2016 (STAX – II) dated 13.06.2016 passed by the Commissioner of Service Tax (Appeals – II), Chennai)

LV Prasad Film & TV Academy Appellant ( A unit of Prasad Productions Pvt. Ltd.)

28, Arunachalam Road, Saligramam Chennai – 600 035.

Vs.

Commissioner of GST & Central Excise Respondent Chennai South Commissionerate MHU Complex, Nandanam, Chennai – 600 035. APPEARANCE:

Shri Raghavan Ramabhadran, Advocate for the Appellant Smt. Anandalakshmi Ganeshram, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NOS. 40514-40518/2026 Date of Hearing: 23.12.2025 Date of Decision: 22.04.2026 Per M. Ajit Kumar, These appeals challenge Order-in-Appeal No. 47/2015 (STAX-II)

dated 10.02.2015 and Order-in-Appeal Nos. 68