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TMI Blog2018 (6) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire demand is covered by the decision of the Tribunal cited above or whether a part of the demand is pertaining to the similar services rendered to domestic customers. Matter remanded for de novo consideration - appeal allowed by way of remand. - Appeal No. ST/54984/2014-DB - ST/A/51847/2018-CU[DB] - Dated:- 14-5-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Present Shri Prabhat Kumar, Advocate for the appellant Present Shri G.R. Singh, AR for the respondent Per: V. Padmanabhan 1. The present appeal is filed against the Order-in-Appeal No. 35/2014 dated 05/06/2014. The dispute covers the period 2006-07 to 2009-10. The appellant is engaged in providing the service of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be considered as export of Service and no Service Tax is liable to be paid. He also submitted that the similar issue was considered by the Larger Bench in the case of Paul Merchant Ltd. V/s Commissioner of C.Ex, Chandigarh 2013 (29) STR 257 (Tri.-Del.) wherein it has been held that the activities similar to those undertaken by the appellant will be covered as export of services. 4. Ld. Advocate further submitted that he is advancing such arguments only in respect of the export of services and admitted that in respect of similar service rendered to domestic clients, the appellant will be liable to payment of Service Tax. 5. Ld. DR justified the impugned order. He submitted that the benefit of the CBEC Circular as well as Large ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate and constitutionally permitted legislative curatives. We are informed that Revenue has preferred an appeal against Paul Merchants Ltd. v. CCE, Chandigarh (supra) and the same is under the consideration before the Punjab Haryana High Court. In the circumstances, Revenue cannot be heard to contend that there are errors in the declaration of law by the Larger Bench. The contention on behalf of the Revenue is therefore fundamentally mis-conceived and rejected out of hand. 9. The transactions in issue in the present appeal are identical to issues presented in the appeal preferred by M/s. GAP International Sourcing (India) Pvt. Ltd. v. CST Delhi (supra) and substantially analogous to the facts that were considered in Paul Merchan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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