9911796707
TMI Blog2023 (7) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... refers to the allegations contained in the show cause notice dated October 15, 2013 which had been adjudicated upon and which had resulted in the aforesaid decision of the Tribunal in M/S DLF ASSETS PVT. LTD. VERSUS THE COMMISSIONER, SERVICE TAX, DELHI I [ 2020 (11) TMI 35 - CESTAT NEW DELHI ] in the matter of the appellant, where it was held that Commissioner was not justified in examining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 upto 2013 - As the charges levelled against the appellant in the Statement of Demand are those that were made in the show cause notice dated October 15, 2013, the order dated October 30, 2017 passed by the Commissioner (Appeal) confirming the demand has, in view of the decision of the Tribunal in DLF Assets, to be set aside and is set aside. Appeal allowed. - Service Tax Appeal No. 50391 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services rendered by the appellant to units in Special Economic Zone [SEZ] would be exempted from payment of service tax in view of the provisions of the Special Economic Zone Act, 2005 [SEZ Act]. 3. This issue has been decided in favour of the appellant by a Division Bench of this Tribunal in the case of the appellant itself in M/s. DLF Assets Pvt. Ltd. vs. The Commissioner, Service Tax, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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