COMMISSIONER OF SERVICE TAX DELHI vs M/S KONARK EXIM PVT. LTD.

Judgment text excerpt

$~5 to 9 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 4th September, 2025 + SERTA 5/2024 & CM APPL. 18266/2024 COMMISSIONER OF SERVICE TAX DELHI .....Appellant Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Mr. Mayur Goyal, Advs. versus M/S KONARK EXIM PVT. LTD. .....Respondent Through: Dr. G.K. Sarkar, Mr. Malabika Sarkar and Mr. Prashant Srivastav, Advs. 6 WITH + SERTA 10/2024 COMMISSIONER OF CGST DELHI SOUTH .....Appellant Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Mr. Mayur Goyal, Advs. versus MS SIDH DESIGNERS PVT LTD .....Respondent Through: Dr. G.K. Sarkar, Mr. Malabika Sarkar and Mr. Prashant Srivastav, Advs. 7 WITH + SERTA 7/2024 & CM APPL. 18268/2024 COMMISSIONER OF SERVICE TAX DELHI .....Appellant Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Mr. Mayur Goyal, Advs. versus M/S G D MANGALAM EXIM PVT LTD .....Respondent Through: Dr. G.K. Sarkar, Mr. Malabika Sarkar and Mr. Prashant Srivastav, Advs. 8 WITH + SERTA 8/2024 & CM APPL. 18323/2024 Signature Not Verified Signed By:SUNITA SERTA 5/2024 and connected matters Page 1 of 15 KUMARI Signing Date:09.09.2025 05:52:54 COMMISSIONER OF SERVICE TAX, DELHI .....Appellant Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Mr. Mayur Goyal, Advs. versus MS DSM INTERNATIONAL .....Respondent Through: Dr. G.K. Sarkar, Mr. Malabika Sarkar and Mr. Prashant Srivastav, Advs. 9 AND + SERTA 9/2024 COMMISSIONER OF CGST DELHI SOUTH .....Appellant Through: Mr. Akshay Amritanshu, SSC with Ms. Drishti Saraf and Mr. Mayur Goyal, Advs. versus M/S YOGMAYA TRADERS PVT LTD .....Respondent Through: Dr. G.K. Sarkar, Mr. Malabika Sarkar and Mr. Prashant Srivastav, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hea