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

$~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 1. This hearing has been done through hybrid mode. 2. These appeals arise out of the impugned judgment dated 3 rd July, 2023 passed by Customs Excise and Service Tax Appellate