CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 4 SERVICE TAX APPEAL NO. 50010 OF 2022 [Arising out of Order-in-Original No.68/TPS/PC/CGST/DSC/2020-21 dated 09.02.2021 passed by the Principal Commissioner of Central Goods and Service Tax, Delhi South Commissionerate, New Delhi]

M/s. Delhi Cargo Service Centre Private Appellant Limited Terminal 2, Delhi Cargo Services, Gate No.5, Air Cargo Complex, T-3, New Delhi-110037 Vs.

The Principal Commissioner of Central Goods and Service Tax, Delhi South Respondent Commissionerate, New Delhi Appearance:

Present for the Appellant : Shri Kamal Aggarwal and Shri Mohit Aggarwal, Advocates Present for the Respondent: Shri S.K.Meena, Authorised Representative CORAM:

HON'BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

Date of Hearing :23.03.2026 Date of Decision:24.04.2026 Final Order No.50771/2026 HEMAMBIKA R. PRIYA The present appeal has been filed by M/s. Delhi Cargo Service Centre Private Limited¹, against the Order-in-Original No.68/TPS/PC/CGST/DSC/2020-21 dated 09.02.2021 passed by the Principal Commissioner of Central Goods and Service Tax, Delhi South, New Delhi, whi