CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3 SERVICE TAX APPEAL NO. 52454 OF 2022 [Arising out of Order in Appeal No. 188(SM)/ST/JPR/2022 dated 15.07.2022 passed by the Commissioner (Appeals) CGST, Jaipur]

M/S SHRI SHYAM LAL APPELLANT

8, Purohiton Ki dhani Jhunjhunu (Raj.)-333001 Vs.

COMMISSIONER(APPEALS) CENTRAL RESPONDENT EXCISE & CGST-JAIPUR Central Excise & Central Goods and Service Tax NCR Building, Statue Circle, Jaipur (Raj,)-302005 Appearance:

Present for the Appellant : Shri Bipin Garg and Ms. J. Kainaat, Advocates Present for the Respondent: Shri Mehboob Ur Rehman, Authorised Representative CORAM:

HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL)

HON'BLE MR. K. ANPAZHAKAN, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50879 /2026 Date of Hearing : 08/05/2026 Date of Decision :13/05/2026 ASHOK JINDAL The appellant is Proprietor, engaged as Business Facilitator and also Direct Selling Agent for HDFC Bank Ltd. for sourcing and facilitating personal loan applications in rural and remote areas of Rajasthan. The appellant worked in village and remote Government schools for facilitating banking services relating to salaried Government teachers working in suc