COMMISSIONER OF SERVICE TAX DELHI II vs SHYAM SPECTRA PRIVATE LIMITED

Judgment text excerpt

$~4 * 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 5/2025 Page 1 of 15 Signature Not Verified Digitally Signed By:KESHAV Signing Date:03.07.2025 16:57:09 16:51:05 Office of the Commissioner of Service Tax, Delhi-II (hereinafter, ‘Order-in- Original’). 4. According to Mr. Tripathi, ld. Counsel for the Appellant, the CESTAT had allowed the appeal on the ground that the Show Cause Notice (hereinafter, ‘SCN’) dated 19th October 2011 was barred by limitation. 5. In the present appeal, notice was issued vide order dated 24th April, 2025. Thereafter, an application i.e., the present application being CM APPL.30788/2025, had been moved by the Res