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TMI Blog2015 (5) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... iding in favour of the respondent-Company, the questions raised were answered in favour of the assessee on merits and also on the basis of the concession given by the Commissioner that the case of the respondent- Company was covered by the Circular of the Department dated 24.02.2009. The Commissioner cannot be permitted to now turn around and challenge the said order which was passed by the Authority on the basis of his own statement. - Even on merits, what is being canvassed before this Court in the writ petition is something which was not raised before the Authority - Decided against Revenue. - Writ Petition No. 57422 of 2013 (CESTAT) - - - Dated:- 8-4-2015 - Vineet Saran And S. Sujatha,JJ. For the Petitioner : Sri Jeevan J Neera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise, Customs and Service Tax), New Delhi, (for short 'Authority') under Section 96C of the Finance Act, 1994, (hereinafter referred to as 'the Act of 1994' for brevity) seeking an advance ruling on the following questions: Question No.1 : What would be the place of provision of the marketing and support services provided by Tandus India to Tandus US and Tandus China in terms of the Place of Provision of Service Rules 2012 (introduced vide Notification No.28/2012-S.T. Dated 20.06.2012) Question No.2 : Whether the marketing and support services provided by Tandus India to Tandus US and Tandus China would qualify as export of taxable services under Rule 6A of the Service Tax Rules, 1994 (as amended from time to time) (int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 2012 and as such, the non-applicability of service tax on the respondent-Company was not justified in law; and secondly, that the concession given by the Commissioner of Service Tax (writ petitioner) was in ignorance of or without considering the subsequent Circular dated 13.05.2011, which had clarified the earlier Circular dated 24.02.2009. 5. Learned Counsel for the respondent has however submitted that no ground whatsoever has been taken in the writ petition that the concession given by the Commissioner was wrong or ought not to have been given; or that the subsequent clarificatory circular dated 13.05.2011 was placed before the Authority and not considered. 6. Learned Counsel for the respondent has further submitted that on mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red. After considering the entire case on merits and deciding in favour of the respondent-Company, the questions raised were answered in favour of the assessee on merits and also on the basis of the concession given by the Commissioner that the case of the respondent- Company was covered by the Circular of the Department dated 24.02.2009. The Commissioner cannot be permitted to now turn around and challenge the said order which was passed by the Authority on the basis of his own statement. 9. Even on merits, what is being canvassed before this Court in the writ petition is something which was not raised before the Authority. The Authority has considered the provisions of Rule 6A of the Rules of 1994, relating to Export of services and af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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