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TMI Blog2017 (3) TMI 1772X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Hon ble High Court in the case of KONARK EXIM PVT. LTD., YOGMAYA TRADERS PVT. LTD., SIDH DESIGNERS PVT. LTD., G.D. MANGLAM EXIM PVT. LTD., DSM INTERNATIONAL VERSUS UNION OF INDIA ANR. [ 2016 (12) TMI 1784 - DELHI HIGH COURT] observed that the adjudication order is an exhaustive one and categorically rules that against all transactions which were stated to be taxed could not have fallen with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 194/2013 dated 13.12.2013. 2. The brief facts of the case are that during the period under consideration (2007-2009), the appellant was engaged in the business of export of readymade garments on commission basis. The units were not registered with the Central Excise department. The Director Shri Sandev Gupta, is a common Director in all the five assessee - appellant units. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that the adjudication order is an exhaustive one and categorically rules that against all transactions which were stated to be taxed could not have fallen within the ambit of service tax . Thus, it is evident that Hon ble Delhi High Court upholds the impugned order on merit. When it is so, then we find no reason to interfere with the impugned order. 5. By following the ratio la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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