CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Service Tax Appeal No. 900 of 2012 (Arising out of Order-in-Original No.01/2012-ST (Commr.) dated 16.01.2012 passed by the Commissioner of Central Excise, Bangalore.)

M/s. ARM Embedded Technologies Private Limited Appellant(s)

Level III, Block B, Salarpuria Touch Stone, Marathahalli Outer Ring Road, Varthur Hobli, Bangalore – 560 087.

VERSUS The Commissioner of Central Excise Respondent(s)

C.R. Building, Queen’s Road, B angalore – 560 001.

APPEARANCE:

Shri G. Shivadass, Senior Advocate for the Appellant.

Shri M. A. Jithendra, Assistant Commissioner (AR), Authorised R epresentative for the Respondent CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

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

Final Order No. 20549 / 2026 DATE OF HEARING: 17.11.2025 DATE OF DECISION: 24.04.2026 PER : R. BHAGYA DEVI This appeal is filed by M/s. ARM Embedded Technologies Pvt. Ltd. against Order-in-Original No. 01/2012 ST (Commr.) dated 16.01.2012 passed by the Commissioner of Central Excise, Bangalore-I Commissionerate.

2. Briefly the facts are that the appellant failed to discharge service tax under Reverse Charge Mech