2018 (8) TMI 695

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..... matter remanded back to the file of the Assistant Commissioner /Deputy Commissioner for consideration of their refund in accordance with law - appeal allowed by way of remand. - Service Tax Appeal No.55284/2014 - ST/A/52668/2018-CU[DB] - Dated:- 27-7-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. C L Mahar, Member (Technical) Shri Udayan Choksi, Advocate for the Appellants Shri .....

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..... g aggrieved, the appellant preferred appeal before the Commissioner (Appeals). 3. Pending adjudication of the appeal before Commissioner appeals, another show cause notice dated 23. 04. 2013 was issued for the period 2007 2008 to 2009 2010 demanding service tax from the appellant-assessee alleging that their activity does not result in export of service and accordingly, tax was demanded on .....

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..... nts have urged that now the issue is no longer res-integra regarding the fact of export of their services in view of the order-in-original by the learned Commissioner dated 30.01.2014 relying on the ruling of this Tribunal in Paul Merchants Ltd. Accordingly, he prays for appropriate relief in the appeal. 6. The learned DR for revenue relied on the impugned order. 7. Having considered the .....

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