9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (6) TMI 872 - AT - Service TaxWaiver of pre deposit - Export service - Held that - issue is squarely covered by the decision of CESAT Larger Bench in the case of M/s.Paul Merchants Ltd. & Others. Vs. CCE, Chandigarh- 2012 (12) TMI 424 - CESTAT Delhi (LB) in terms of which, such services are held to be export of service not liable to service tax. Ld. AR concedes that the issue no longer res integra having been decided in favour of the appellant in terms of the said judgment of the CESTAT in the case of M/s.Paul Merchant Ltd. - Decided in favour of assessee.
The appeal was filed against a service tax demand of &8377;74,623 confirmed for the period 10.09.2004 to 31.03.2009. The appellants were acting as sub-agents for money transfer services without paying service tax. The issue was resolved in favor of the appellants based on a previous judgment, waiving the pre-deposit requirement and allowing the appeal.
|
