Delhi HC Upholds CESTAT Order on MEA Certificate Verification for Service Tax Exemption

Principal Commissioner of CGST Vs Pro-Interactive Services India Pvt. Ltd. (Delhi High Court) The appeal was filed under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 challenging the order dated 04.09.2025 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The respondent was engaged in providing services such as Security/Detective Agency Services, Manpower Recruitment/Supply Agency Services, and Construction Services. An investigation by the Directorate General of Goods and Services Tax Intelligence alleged that the respondent...