IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA C.E.A No.10 OF 2026

20.04.2026 Between:

The Commissioner of Central Tax & Customs, Hyderabad GST Commissionerate, L B Statium Road, Basheer Bagh, Hyderabad, Telngana – 500 004.

…Appellant A N D M/s Zoom Technologies (India) Pvt. Ltd., 8-2-695/E/1, Road No.12, Banjara Hills, Hyderabad, Telangana – 500 034.

…Respondent JUDGMENT : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr. Vijhay K. Punna, learned Senior Standing Counsel for the CBIC for the appellant and Mr.Narendra Dave, learned counsel representing M/s Lakshmi Kumaran & Sridharan for the respondent. Perused the record.

2. The challenge in the present central excise appeal under Section 35G of the Central Excise Act, 1944 is to the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad dated 11.09.2025.

3. The contention of the learned counsel for the appellant is that the nature of transaction involved is the right to use information technology software for commercial exploitation and such transactions fall within the definition of Information Techn