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ST/27724/2013

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

BANGALORE REGIONAL BENCH - COURT NO. 1

Service Tax Appeal No. 27724 of 2013

(Arising out of Order-in-Appeal No. 161/2013 dated 03.07.2013 passed by the Commissioner (Appeals), LTU, Bangalore.)

M/s. 3 M India Limited, Appellant(s)

Plot No. 48-51, Electronic City, Hosur Road, Bangalore – 560 100.

VERSUS Commissioner of Central

Excise (LTU), Respondent(s)

JS Tower, 100 Ft. Ring Road, Bangalore – 560 085.

APPEARANCE:

Shri M.S. Nagaraja, Advocate for the Appellant M r. M.A. Jithendra, Assistant Commissioner (AR) for the Respondent CORAM: HON’BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON’BLE MRS R. BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 20551 /2026

DATE OF HEARING: 13.01.2026 DATE OF DECISION: 24.04.2026

PER : DR. D.M. MISRA

This is an appeal filed against Order-in-Appeal No.161/2013 dated 03.07.2013 dated 03.07.2013 passed by the

Commissioner(Appeals), LTU, Bangalore.

2. Briefly stated the facts of the case are that the appellant are engaged in the erection, commissioning and installation service, Maintenance and Repair Service, for which they are registered with the Department. On scrutiny of their ST-3

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