2018 (9) TMI 1502

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..... rvices provided to their foreign principals for enhancing their business in India? Held that:- The issue is no more res-integra and stands settled by the Majority Decision of the Tribunal in the case of M/s Microsoft Corporation (I) (P) Ltd. Vs Commissioner of Service Tax, New Delhi [2014 (10) TMI 200 - CESTAT NEW DELHI (LB)], where it was held that services provided by the agents and some agen .....

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..... the order passed by the Commissioner (Appeals) revenue has filed the present appeal. 2. After hearing both the sides duly represented by Learned A.R. Shri Mohammad Altaf appearing for revenue and Learned Advocate Shri Madhava Sham Murthy appearing for respondent-assessee we note that the short issue involved in the present appeal is as to whether the respondents are under an obligation to pay .....

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..... ri.-Del.). Though the revenue content s that the said orders have not been accepted by them and appeal stands filed there against before the Higher Appellate Forum but fairly concedes that there is no stay order, staying the operation of said Majority Decisions. Inasmuch as, the Tribunal s orders are in favour of the assessee, covering the disputed issue, we find no justifiable reason to interfere .....

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