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CCUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I SERVICE TAX APPEAL No. 51841 of 2025 (Arising out of Order-in-Original No. 02-05/COMMR/DELHIEAST/PK/2025-26 dated

28.08.2025 passed by the Commissioner Central Tax, New Delhi)

DSS IMAGE TECH PVT LTD .…Appellant A-5 Mohan Cooperative Indl. Estate, Mathura Road, New Delhi - 110044 Versus Commissioner of CGST, Delhi East .…Respondent CR Building, I.P. Estate, New Delhi - 110002 APPEARANCE:

Mr. R. Krishnan, advocate for the appellant Mr. Mahboob ur Rahman, authorised representative of the department CORAM :

HON’BLE DR. RACHNA GUPTA, OFFICIATING PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

Date of Hearing : 28.09.2026 Date of Decision : 29.10.2026 FINAL ORDER NO. 51640/2026 DR. RACHNA GUPTA:

M/s DSS Image Tech Pvt. Ltd.¹ are registrered with the Service Tax Department for providing Management, Maintenance or Repair Services², Business Auxiliary Services³ and Erection, Commissioning or Installation Service⁴. During the audit of the appellant’s records for the period 2006-07 to 2010-11. The department observed that the appellant was engaged in promoting and marketing the equipments of a foreign client in India. The department alleged that the activities

1. appellant

2. MMR 3. BAS 4. ECIS are appropriately classifiable as BAS taxable under section 65(105)(zzb) of the Finance Act, 1994. But the service tax was not paid on the commission received for providing the said services as was apparent from the service tax returns. The appellant had claimed the activity to fall under the category of export of services and thus exempted. On the basis of objection and observations a show cause notice was served upon the appellants bearing no. 134/2011/660 dated 11.04.2012 proposing the service tax amounting to Rs. 3,09,74,273/- towards service tax on BAS and commission income on import of goods claimed as export of service. However, Rule 6A of Service Tax Rules, 1994 got inserted with effect from 01.07.2012 vide Notification No. 36/2012 dated 20.06.2012, according to which the services provided or agreed to be provided shall be treated as export of service only when the conditions laid down in the said Rule are fulfilled. Rule 3(2) of Export of Service Rules, 2005 is also denied applicable in the present case. However, after coming into effect of Rule 6A of Service Tax Rules that the place of provision of Service Rules, 2012 also came into effect on 01.07.2012 and the Export of Service Rules, 2005 got rescinded.

2. The department alleged that the services provided by the appellant are being consumed in the taxable territory, hence appellant was liable to pay service tax. In absence of the payment of the tax for rendering same services another show cause notice bearing no. 46/2012/2062-65 dated 22.10.2014 invoking the extended period of limitation was served upon the appellant proposing the demand of service tax of Rs. 98,18,596/- for the period from July 2012 to March 2013 to be paid along with the interest and the appropriate penalties. The original adjudicating authority vide Order-in-Original no. 02-05/2025-26 dated 28.08.2025 has passed an order with respect to four show cause notices including the first one dated 11.04.2012 and the present one dated 22.10.2014 along with the other show cause notices dated 23.04.2015 and 12.05.2016 all having identical issue adjudicating those against the appellant. Being aggrieved of the said order that the appellant is before this Tribunal.

3. We have heard Mr. R. Krishnan, learned counsel for the appellant and Mr. Mahboob ur Rahman, learned authorised representative for the department.

4. Learned counsel for the appellant has mentioned that the appellant deals in the medical equipments and also acts as the distributor of such equipments of various foreign companies/suppliers. In addition, the appellant acts as commission agent for the said foreign suppliers for the direct sales made by