CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 3 Service Tax Appeal No. 21043 of 2014 [Arising out of Order-in-Appeal No. 113/2014 dated 05.02.2014 passed by the Commissioner of Central Excise (Appeals-II) Bangalore]

M/s. International Travel House Ltd.

No. 5, First Floor, Sundara Murthy Road, Coxtown, Bangalore – 560 005 .......Appellant(s)

VERSUS Commissioner of Central Excise and Service Tax Bangalore East

4^th Floor, T.T.M.C/BMTC Building, Old Airport Road, Domlur, Bangalore – 560 071 .......Respondent(s)

APPEARANCE:

Mr. Anil Sood and Mr. Sameer Sood, Consultants for the Appellant Mr. M.A. Jithendra, Asst. Commissioner (AR) for the Respondent CORAM:

Hon'ble Mr. Pullela Nageswara Rao, Member (Technical)

Final Order No. 20568 / 2026 Date of Hearing: 24.10.2025 Date of Decision: 23.04.2026 Per: Pullela Nageswara Rao This Appeal is filed against the Order-in-Appeal No.113/2014 dated 05.02.2014 passed by the Commissioner of Central Excise (Appeals-II) Bangalore, whereby the demand of service tax amounting to Rs. 1,09,671/-, along with applicable interest and penalties, was upheld.

2. The brief facts are the demand pertains to the provision of services as