CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH COURT No. I Service tax Appeal No.41925 of 2016 - -

(Arising out of Order in Original No.10/Commr/ST/2016 dated 13.07.2016 passed by Commissioner of Central Excise, Tirunelveli)

M/s. Alex Bharat Raja, …. Appellant M/s.Friends Road Carriers, -

9/245 A, Fathima Street, Kavalkinaru Junction, Tirunelveli -

627 105. VERSUS Commissioner of GST & Central Excise … Respondent Central Revenue Building, N.G.O. Colony, -

Tirunelveli 627 007.

APPEARANCE :

Shri M. Karthikeyan, Advocate for the Appellant Ms. G. Krupa, Authorized Representative for the Respondent CORAM :

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V., MEMBER (JUDICIAL)

FINAL ORDER No. 40658 / 2026 DATE OF HEARING : 13.02.2026 DATE OF DECISION : 29.05.2026 Per: Shri Ajayan T.V.

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Alex Bharat Raja, the appellant herein, has assailed the Order -

in Original No. 10/Commr/ST/2016 dated 13.07.2016 (impugned order).

2. The relevant facts as emanating from the SCN are that, the appellant is a holder of service tax registration certificate for providing taxable services under the category of “supply of tangible goods service” and “transportation of goods by ro