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TMI Blog2019 (2) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. MUM-DGPM-WRU-APP-119/2017-18 dated 19.04.2018 passed by the Principal Additional Director General, DPGM, WRU, Mumbai. 2. Briefly stated the facts of the case are that the appellant had filed two refund claims for the period April, 2016 to June, 2016 and July, 2016 to Sept, 2016 on 24.08.2016 and 15.12.2016, respectively, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Income Tax returns to clients of their principal based in USA. The appellant is an 100% DOU with the STPI. All the considerations were received by the appellant for providing the said services in convertible foreign exchange. It is her contention that the appellants have been providing the said services prior to the period in dispute and subsequently also. It is her contention that for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to be set aside. In support, she relied upon the judgment of this Tribunal in the case of M/s American Express (India) Pvt. Ltd. Vs. Commissioner of Service Tax - 2017-TIOL-445-CESTAT-DEL. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. Undisputedly the appellant, under a professional service agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claims for the earlier and subsequent period, hence denying the claim for the impugned period without change in circumstances, in my opinion, is devoid of merit and accordingly, the impugned order deserves to be set aside.
7. In the result, the impugned order is set aside and appeal is allowed with consequential relief, if any, as per law.
(Dictated and pronounced in the Court) X X X X Extracts X X X X X X X X Extracts X X X X
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