CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO.2 [Arising out of Order-in-Original No. JAI-EXCUS-000-COM-35-2023-24 dated 06.02.2024 passed by the Commissioner of Central Goods Service Tax and Central Excise Jaipur]

R. J. B. Engineer & Construction Company : Appellant

5A, Dayal Nagar, Gopalpura Bye Pass, Jaipur Vs Commissioner of Central Excise & : Respondent CGST-Jaipur NCR Building, Statute Circle, Jaipur, Rajasthan APPEARANCE:

Shri Bipin Garg and Ms. J. Kainaat, Advocates for the appellant in Shri Rohit Issar, Authorized Representative for the Respondent CORAM :

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

FINAL ORDER No. 50952/2026 Date of Hearing:13.05.2026 Date of Decision:13.05.2026 ASHOK JINDAL The appellant is in appeal against the impugned order wherein Service‟.

2. The facts of the case are that the appellant is engaged in the activity of construction, namely, "Construction of Residential Complex", "Commercial or Industrial Construction Service" and "Management Maintenance or Repair Service". The appellant was awarded the work of civil construction and development contract from Rajasthan Housing Board. On the basis of information received