CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 21314 of 2018 (Arising out of Order-in-Appeal No. 682/2018 dated 28.06.2018 passed by the Commissioner of Central Tax (Appeals – I), Bangalore.)

M/s. Simplilearn Solutions Private Limited Appellant(s)

Manoj Arcade, No. 52/1C, 24th Main, 2nd Sector, HSR Layout, Bangalore – 560 102.

VERSUS Commissioner of Central Tax, Bangalore South Commissionerate Traffic Transit Management Centre, Respondent(s)

4^th Floor, Above BMTC Bus Stand, Old Airport Road, B angalore – 560 071.

A PPEARANCE:

Mr. Abhi, Ms. Kruthika and Mr. Ramakrishna, Chartered Accountants (CA) for the Appellant M r. M.A. Jithendra, Asst. Commr. (AR) for the Respondent CORAM:

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

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

INTERIM ORDER NO.1/2025 DT. 18.11.2025 INTERIM ORDER NO.5/2026 DT. 06.05.2026 Final Order No. 20699 /2026 DATE OF HEARING: 27.05.2026 DATE OF DECISION: 27.05.2026 PER : P.A. AUGUSTIAN The issue in the present appeal is whether the Appellant had filed appeal before the Lower authority within the statutory period or not.

2. Appellant is providing various service. Si