Custom, Excise & Service Tax Tribunal Nsb Bpo Solutions Pvt Ltd vs Bhopal on 26 November, 2024 Page 1 of 56 Appeal No(s).: ST/51392,51389,51393, 51396,51397/2018 CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi ~~~~~ PRINCIPAL BENCH COURT NO. 4 Service Tax Appeal No. 51392 Of 2018 [Arising out of OIO No. 02/COMMR/ST/BPLI/2018 dated 15.02.2018 passed by the Commissioner of CGST & Central Excise, Bhopal] NSB BPO Solutions Private Limited : Appellant (s) 97, ZoneII, M.P. Nagar, Bhopal (M.P.) Vs Commissioner of Central Goods And : Respondent (s) Service Tax, Excise and Customs, Bhopal 35C, GST Bhawan Administrative Area, Arera Hills, Jail Road, Bhopal with Service Tax Appeal No. 51389 Of 2018 [Arising out of OIO No. 02/COMMR/ST/BPLI/2018 dated 15.02.2018 passed by the Commissioner of CGST & Central Excise, Bhopal] N S BAPNA : Appellant (s) 97, ZoneII, M.P. Nagar, Bhopal (M.P.) Vs Commissioner of Central Goods And : Respondent (s) Service Tax, Excise and Customs, Bhopal 35C, GST Bhawan Administrative Area, Arera Hills, Jail Road, Bhopal with Service Tax Appeal No. 51393 Of 2018 [Arising out of OIO No. 02/COMMR/ST/BPLI/2018 dated 15.02.2018 passed by the Commissioner of CGST & Central Excise, Bhopal] Shri Rajeev Puri : Appellant (s) 97, ZoneII, M.P. Nagar, Bhopal (M.P.) Vs Commissioner of Central Goods And : Respondent (s) Service Tax, Excise and Customs, Bhopal 35C, GST Bhawan Administrative Area, Arera Hills, Jail Road, Bhopal Page 2 of 56 Appeal No(s).: ST/51392,51389,51393, 51396,51397/2018 with Service Tax Appeal No. 51396 Of 2018 [Arising out of OIO No. 02/COMMR/ST/BPLI/2018 dated 15.02.2018 passed by the Commissioner of CGST & Central Excise, Bhopal] Shri Pramod Ingle : Appellant (s) 97, ZoneII, M.P. Nagar, Bhopal (M.P.) Vs Commissioner of Central Goods And : Respondent (s) Service Tax, Excise and Customs, Bhopal 35C, GST Bhawan Administrative Area, Arera Hills, Jail Road, Bhopal AND Service Tax Appeal No. 51397 Of 2018 [Arising out of OIO No. 02/COMMR/ST/BPLI/2018 dated 15.02.2018 passed by the Commissioner of CGST & Central Excise, Bhopal] Shri Vikrant Singhal : Appellant (s) 97, ZoneII, M.P. Nagar, Bhopal (M.P.) Vs Commissioner of Central Goods And : Respondent (s) Service Tax, Excise and Customs, Bhopal 35C, GST Bhawan Administrative Area, Arera Hills, Jail Road, Bhopal APPEARANCE: Shri Anurag Mishra, Ms. Priyanka Goel, Advocates and Ms. Sanya Bhatiya Chartered Accountant for the Appellant Shri Rajeev Kapoor, Authorized Representative for the Respondent CORAM : HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) FINAL ORDER No. 5990159905/2024 Date of Hearing:26.11.2024 Date of Decision:26.11.2024 ASHOK JINDAL All the appeals are arising out of common order, therefore, all are disposed of by a common order. Page 3 of 56 Appeal No(s).: ST/51392,51389,51393, 51396,51397/2018 2. The facts of the case are that the appellant, namely, NSB BPO Solutions Private limited have registered themselves in June, 2005 as provider of Business Auxiliary Service and thereafter they have applied for central excise registration of March 2009 and the central excise registration was granted on 21.05.2009. 2.1 From their ST3 returns filed from time to time since registration, the appellant has declared the value of service provided by them and service tax thereon paid by them as per detail below: Period Gross Amount Taxable Service Tax Paid