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TMI Blog2017 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... , the said services are in respect of the service tax paid on Audio System and also on Event Management service, which in my view are in respect of the business activity of the appellant. Appeal allowed - decided in favor of appellant. - ST/1820/2011-SM - Final Order No. 22304 / 2017 - Dated:- 27-9-2017 - Shri M. V. Ravindran, Judicial Member Ms. Gurneet Kaur, CA For the Appellant Mr. Pakshirajan, AR For the Respondent ORDER Per : M. V. Ravindran This appeal is directed against Order-in-Appeal No. 248 249/2011 dated 30/03/2011. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding rejection of refund claims filed by the appellant of an amount debited for the service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed that appellant is a 100% EOU exporting the services of information technology software services to their parent concern. When such a factual position is undisputed, I find that the services rendered by the service provider in respect of all the services as hereinabove reproduced are in relation to the provisions of export of services. As regards the other services, I find that the said services are in respect of the service tax paid on Audio System and also on Event Management service, which in my view are in respect of the business activity of the appellant. 5.1 On perusal of the conditions of the Notification No.12/2005, I find that the first appellate authority has not recorded any specific conditions, which has not been fulfil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pting the fact that the appellant is an export oriented unit and has discharged the service tax liability on the services exported by them, if that be the case, the judgments and the orders of the Hon ble High Courts and the Tribunal in the following cases would apply in its full force. (i) mPortal India Wireless Solutions Pvt. Ltd.: 2013 (63) VST 168 (Kar.) (ii) Deloitte Tax Services India Pvt. Ltd.: 2008 (11) STR 266 (Tri.-Bang.) (iii) KPMG : 2014 (33) STR 96 (Tri.-Del.) (iv) Heartland Bangalore Transcription Services (P) Ltd.: 2011 (21) STR 430 (Tri.-Bang.) (v) Alpha Garments : 1996 (86) ELT 600 (Tribunal) 6. In view of the foregoing, I find that the impugned order is unsustainable and liable to be set aside a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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