PRINCIPAL COMMISSIONER OF CGST vs M/S PRO-INTERACTIVE SERVICES INDIA PVT. LTD.

Judgment text excerpt

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 24th February, 2026 Pronounced on: 27th February, 2026 + SERTA 12/2026 PRINCIPAL COMMISSIONER OF CGST CENTRAL GST SOUTH COMMISSIONERA TE PLOT N0.2-B, 3RD FLOOR, EIL ANNEXE, BHIKAJI CAMA PLACE, NEW DELHI - 110066 EMAIL: [email protected], [email protected] .....APPELLANT Through: Ms. Monica Benjamin, SSC with Ms. Nancy Jain, Adv. versus M/S PRO-INTERACTIVE SERVICES INDIA PVT. LTD. 31-32, BEGUMPUR SHIVALIK, MALVIYA NAGAR, NEW DELHI – 110017 EMAIL: [email protected], www.prointeractive.co.in .....RESPONDENT Through: Mr. Ruchir Bhatia, Mr. Sumit Bhatia, Ms. Lopamadura Mahapatra, Advs. Signature Not Verified Signed By:GAURAV SERTA 12/2026 Page 1 of 9 SHARMA Signing Date:27.02.2026 18:21:41 CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT AJAY DIGPAUL, J. 1. The present appeal has been filed by the appellant under Section 35G of the Central Excise Act, 19441 read with Section 83 of the Finance Act, 19942 challenging the impugned order dated 04.09.2025 passed by the Customs, Excise and Service Tax Appellate Tribunal3 in Service Tax Appeal No. 52302/2022. 2. A brief background of the present case is that the respondent is engaged in providing taxable services under the category of “Security/Detective Agency Services”, “Manpower Recruitment/ Supply Agency Services”, and “Construction Services other than Residential Complex Including Commercial/Industrial Building or Civil Structures”. 3. An investigation was conducted by the Directorate General of Goods and Services Tax Intelligence, during the course of which it was observed, inter alia, that the respondent had allegedly wrongly availed exemption in respect of services stated to have been provided to foreign e