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Since all the four appeals have been filed by the same appellant and are based on same set of facts raising common question of law, as such, they have been heard together and are being decided by this common judgment.

Factual matrix of the case, in brief, relevant for the purpose of the case are as under.

The appellant claims to be a proprietorship firm having a registration for service tax under the category of 'Construction Work'. It is further claimed that the appellant is a service provider of maintenance/sanitation services at the factory premises of M/s HAL Korwa, Amethi. It is also alleged that the service rendered by the appellant comes under the category of sanitation, on account of which, it has no liability for payment of service tax as the sanitation service does not fall within the net of service tax, but under some confusion and misguidance, it was issued registration under ST-2 in the category of 'Civil Structure Construction Work'. Four notices were issued requiring it to show cause why outstanding of service tax and short payment of service tax, primary education cess, secondary and higher education cess along with interest and penalty, as per the provisions of service tax laws, be not recovered from it. The said notices were in respect of the outstanding tax liability and shortage in payment of tax and cess for different periods. Appellant submitted its show cause. The Assessment Commissioner Excise, Raibarely and Lucknow passed the orders in original on different dates confirming the demand. Aggrieved by the same, the appellant filed four appeals before the Commissioner (Appeals) challenging the orders in original, which were rejected. The appellant thereafter filed appeals before the Customs and Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi.