TMI Blog2018 (6) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent ORDER Per: M.V. Ravindran All these stay petitions are filed by Revenue for staying operations of the impugned order on the ground that refund has been sanctioned by first appellate authority. 2. After hearing both sides, I find that the stay petitions filed by Revenue are devoid of merits accordingly, the stay petitions are disposed of. 3. On perusal of records, I find that the issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st knowledge in Multi-country Project Management, International Data Collection and Healthcare Data Solutions using multiple market research platforms and proprietary technologies. Respondent offer a comprehensive range of services that include:- 1. Market Research Operations and Technology related services offering: (i) language skills across more than 25 international languages, (ii) expert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccuracy; (ii) Identical and similar product matching; (iii) Fast set up and turnaround; (iv) Real time data at the touch of a button; (v) Customization. The respondent is providing above services to its clients mainly located outside India i.e. United States of America, United Kingdom and other countries. 6. Adjudicating authority has allowed the refund claims of the respondent partially and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Commissioner of Service Tax. V. WNS Global Services - 2016 (44) STR 454 (Tri. - Mum.) and Reliance Industries Ltd.- 2016 (45) STR 383 (Tri. Mum) and appeals were allowed in favour of assessee. Respectfully, following the ratio in the decisions as stated above, I hold the impugned order is correct and legal and does not require any interference. 8. Appeals stand rejected. (Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
|