CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60529 of 2021 [Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

District Information Technology Society ……Appellant Gurugram Mini Secretariat, Gurugram, Haryana 122001 VERSUS Commissioner of Central Excise, Goods & ……Respondent Service Tax, Rohtak Central GST Commissionerate, 2^nd Floor, Pacific City Centre Mall, Near Jaat Bhawan, Delhi Road, Rohtak, Haryana 124001 WITH Service Tax Appeal No. 60437 of 2021 (District Information Technology Society, Charkhi Dadri)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60456 of 2021 (District Information Technology Society, Kurukshetra)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60489 of 2021 (District Information Technology Society, Panipat)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60517 of 2021 (District Information Technology Society, Kaithal)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60067 of 2022 (District Information Technology Society, Rohtak)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60068 of 2022 (District Information Technology Society, Jhajjar)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60071 of 2022 (District Information Technology Society, Mahendragarh)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60072 of 2022 (District Information Technology Society, Jind)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60089 of 2022 (District Information Technology Society, Ambala)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60090 of 2022 (District Information Technology Society, Palwal)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60091 of 2022 (District Information Technology Society, Panchkula)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60126 of 2022 (District Information Technology Society, Yamunanagar)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60139 of 2023 (District Information Technology Society, Rewari)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

Service Tax Appeal No. 60269 of 2023 (District Information Technology Society, Karnal)

[Arising out of Order-in-Original No. 1-21/ST/COMMR/VMJ/RTK/2021-22 dated

25.06.2021 passed by the Commissioner of Central GST, Rohtak]

APPEARANCE:

Mr. Surjeet Bhadu, Sr. Advocate with Mr. Veer Singh, Advocate and Mr.

Rajesh Popli, Advocate, Mr. Chetan Jhalaria, C.A., Mr. Keshav Garg, C.A. for the Appellants Mr. Anurag Kumar with Mr. Narinder Singh, Authorized Representatives for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P.