CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 3 SERVICE TAX APPEAL NO. 52385 OF 2019 [Arising out of Order in Original No. JAI-EXCUS-000-COM-19-19-2- dated 28.06.2019 passed by the Principal Commissioner of CGST & Central Excise, Jaipur]

…….APPELLANT SOHAN LAL MATHUR B-3, Durga Path, Ambabari, Vidhyadhar Nagar Jaipur, Rajasthan Vs.

PRINCIPAL COMMISSIONER OF CGST &

………RESPONDENT CENTRAL EXCISE-JAIPUR NCRB, Statue Circle, C-Scheme, Jaipur Appearance:

Shri Bipin Garg and Ms. J. Kainaat, Advocates for the Appellant Ms. Jaya Kumari, Authorised Representative for the Respondent CORAM:

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

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

FINAL ORDER NO. 50880 /2026 Date of Hearing : 08/05/2026 Date of Decision: 13/05/2026 ASHOK JINDAL

1. The appellant is in appeal against the impugned order for demand of service tax under “works contract services” for the period 2008-09 to 2011-12 by issuance of the show cause notice dated

04.10.2013.

2. The facts of the case are that the appellant was registered as the service provider under category of “Commercial or industrial construction services” since 2004 and paying service tax u