CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Service Tax Misc. Application (Addl. Submission)

No.20457 of 2025 in Service Tax Appeal No. 2264 of 2012 (Arising out of Order-in-Original No.14/2012 dated 18.05.2012 passed by the Commissioner of Central Excise, Bangalore – III Commissionerate, Bangalore.)

Samsung (India) Software Operations Private Limited Appellant(s)

66/1, Bagmane Techpark, CV Raman Nagar, Byrasandra, Bangalore – 560 093.

VERSUS The Commissioner of Central Excise Bangalore-III Commissionerate, C.R. Building, Queen’s Road, Respondent(s)

Bangalore – 560 001.

APPEARANCE:

Mr. Sumeet Khurana, Chartered Accountant for the Appellant.

Mr. M. A. Jithendra, Asst. Commissioner (AR) for the Respondent.

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

FINAL ORDER NO. 20303 / 2026 DATE OF HEARING: 14.10.2025 DATE OF DECISION: 13.03.2026 PER: R. BHAGYA DEVI This appeal is filed by. M/s Samsung (India) Software Operational Pvt. Ltd. against Order-in-Original No. 14/2012 dated 18.05.2012 passed by Commissioner of Central Excise Bangalore-III, Commissionerate.

2. Appellant has also moved a miscellaneous ap