COMMISSIONER OF SERVICE TAX DELHI II vs SHYAM SPECTRA PRIVATE LIMITED

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 02nd July, 2025 SERTA 5/2025 COMMISSIONER OF SERVICE TAX DELHI II .....Appellant Through: Mr. Atul Tripathi, SSC with Mr. Gaurav Mani Tripathi & Mr. Shubham Mishra, Advocates. versus SHYAM SPECTRA PRIVATE LIMITED .....Respondent Through: Mr. J. K. Mittal with Ms. Vandana Mittal & Mr. Mukesh Choudhary, Advocates. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. SERTA 5/2025 & CM APPL.30788/2025 (for recalling the order dated 24th April, 2025) 2. The present appeal has been filed by the Appellant - Commissioner of Service Tax Delhi II under Section 35G of the Central Excise Act, 1944, inter alia, challenging the final order bearing no.56196/2024 (hereinafter, ‘impugned order’) of Customs Excise & Service Tax Appellate Tribunal, New Delhi (hereinafter, ‘CESTAT’) dated 31st July, 2024 passed in Service Tax Appeal No. 50583/2017. 3. Vide the said impugned order, the CESTAT has allowed the appeal filed by the Respondent and has set aside the Order-in-Original bearing no.DLISVTAX002COM0441617 dated 30th December 2016 passed by the SERTA 5/2