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[PER SHRI K. ANPAZHAKAN] The present appeal has been filed against the Order-in-Original No. 12/Commr/STA/KOL/16 dated 22.02.2017 passed by the Commissioner of Service Tax Audit Commissionerate Kolkata Kedriya Utpad Shulk Bhawan, 3rd Floor, 180, Shanti Pally, Rajdanga Main Road, Kolkata.

2. The facts of the case are that M/s. Forum Project Holding Pvt. Ltd, Technopolis Building, Salt Lake, Kolkata (herein after referred as the appellant) is a registered assessee for rendering services under under Chapter V of the Finance Act, 1994. The appellant was regular in payment of service tax and furnishing returns.