CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Service Tax Appeal No. 23205 of 2014 (Arising out of Order-in-Original No.MYS-EXCUS-000-COM-04-14-15 dated 24.06.2014 passed by the Commissioner Central Excise, Customs and Service Tax, Mysore.) M/s. Mysore Race Club Ltd.

Appellant(s)

Post Box No.11, Race Course Road, Mysore – 570 010.

VERSUS The Commissioner of Central Excise, Customs and Service Tax No.S1 ^ S2, Vinaya Marga, Respondent(s) Siddhartha Nagar, Mysore – 570 011.

APPEARANCE:

Mr. Gaurav Jashwant Shah, Chartered Accountant for the Appellant.

Shri Rajashekar B.N.N, Superintendent (AR) for the Respondent.

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

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

FINAL ORDER NO. 20575 /2026 DATE OF HEARING: 02.02.2026 DATE OF DECISION: 29.04.2026 PER: R. BHAGYA DEVI This appeal before us is filed by the appellant M/s. Mysore Race Club Ltd. against the Order-in-Original No.MYS-EXCUS- 000-COM-04-14-15 dated 24.06.2014 passed by the Commissioner of Central Excise, Customs and Service Tax Mysore.

2. The issues that have been raised in the impugned order are regarding whether the appellant has provided taxable ser