CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 21393 of 2015 (Arising out of Order-in-Appeal No. COC-EXCUS-000-APP-019 to 021-15-16 dated 28.04.2015 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.)

Sree Chakra Living Space Govind, XXI/270, Chinmaya Road, Tripunithura, Kerala. ..........Appellant(s)

VERSUS Commissioner of Central Excise, Customs and Service Tax, C R Building, I S press Road, Ernakulam, Cochin, Kerala - 682018 ......Respondent(s)

APPEARANCE:

Mr. K. Hariharan, Chartered Accountant (CA) for the Appellant Mr. Rajashekar B.N.N, Superintendent (AR) for the Respondent CORAM:

Hon'ble Mr. P. A. Augustian, Member (Judicial)

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

Final Order No. 20582 /2026 Date of Hearing: 03.03.2026 Date of Decision: 28.04.2026 Per: Pullela Nageswara Rao This appeal is filed against Order-in-Appeal No. COC-EXCUS-000-

APP-019 to 021-15-16 dated 28.04.2015 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.

2. The brief facts of the case are, the appellant M/s. Sree Chakra Living Space is a builder and developer in Coc