CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 20928 of 2018 [Arising out of Order-in-Original No. COC-EXCUS-000-COM-019-17-18 dated 22.03.2018 passed by the Commissioner of Central GST and Central Excise, Kozhikode]

M/s. Kerala Institute of Local Administration Mulamkunnathukavu P.O Thrissur – 680 581 ............ Appellant(s)

VERSUS Commissioner of Central Tax and Central Excise, Kozhikode Commissionerate C.R. Building, Mananchira Kozhikode – 673 001 ............. Respondent(s)

APPEARANCE:

Mr. D.S. Sreeganesh, Chartered Accountant with Mr. B. Somasekaran, Advocate for the Appellant Mr. M.A. Jithendra, Assistant Commissioner (AR) for the Respondent CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

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

FINAL ORDER NO. 20608 / 2026 Date of Hearing: 27.11.2025 Date of Decision: 08.05.2026 PER: P.A. AUGUSTIAN The issue in the present appeal is whether the Appellant being a Government of Kerala entity is liable to pay service tax and whether demand confirmed by Adjudication authority by invoking the extended period of limitation is sustainable.

2. Alleging that the appellant short pai