2015 (6) TMI 918 - AT - Service Tax

Waiver 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.

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal against a service tax demand of Rs. 9884/- confirmed for the period 10.09.2004 to 31.03.2009. The demand was related to commission earned by the appellants for providing money transfer service as sub-agents of M/s.Paul Merchants Ltd. The tribunal waived the pre-deposit requirement based on a previous decision that such services are considered export of service not liable to service tax.