CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60835 of 2017 [Arising out of Order-in-Appeal No. 61/ST/APPEAL-II/MK/GGM/2017 dated 31.03.2017 passed by the Commissioner (Appeals), Service Tax, Gurugram, Delhi]

M/s Glaxo Smithkline Consumer ……Appellant Healthcare Ltd

24-25^th Floor, One Horizon Centre, DLF Phase-V, Gurugram, Haryana VERSUS Commissioner of Central Excise and ……Respondent Service Tax, Gurugram-I Plot No. 36,37, Sector-32, Near Medanta Hospital, Gurugram (Haryana)-122001 APPEARANCE:

Ms Krati Singh and Ms Khushbu Sood, Advocates for the Appellant Ms. Amita Gupta, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60260/2026 DATE OF HEARING: 16.03.2026 DATE OF DECISION: 19.03.2026 P. ANJANI KUMAR :

M/s Glaxo Smithkline Consumer Healthcare Ltd are engaged in the provision of “business auxiliary services”; during the impugned period i.e. 01.03.2009 to 26.02.2010, the appellants assigned their employees to work from their foreign group companies on the on- cite working basis. The appellants receive the salar