IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Service Tax Appeal Nos. 42200 and 42201 of 2015 (Arising out of Order-in-Appeal Nos. 144&145/2015 (STA-I) dated 27.07.2015 passed by the Commissioner of Service Tax (Appeals-I), Newry Towers, 2054/1, 12^th Main Road, Anna Nagar, Chennai – 600 040)

M/s. RELX India Private Limited ...Appellant International Tech Park, Crest-12^th Floor, Unit 2,3 and 4, Taramani Road, Chennai – 600 113.

Versus Commissioner of GST and Central Excise ...Respondent Chennai Outer Commissionerate, Newry Towers, No. 2054/1, II Avenue, 12^th Main Road, Anna Nagar, Chennai – 600 040.

APPEARANCE:

For the Appellant : Mr. J. Krishna Kumar, Consultant For the Respondent : Mr. M. Selvakumar, Authorized Representative CORAM:

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

DATE OF HEARING : 02.12.2025 DATE OF DECISION : 17.02.2026 FINAL ORDER Nos. 40221-40222 / 2026 Order:-

Brief facts are that the appellant M/s. RELX India Pvt. Ltd. (formerly known as Reed Elsevier India Pvt. Ltd.) (hereinafter referred to as "RELX" or "the Appellant") was registered with the Service Tax Department under the category of "Business Support Servi