2018 (6) TMI 1858

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..... E SOLUTIONS [INDIA] PVT. LTD., M/S. LG SOFT INDIA PVT. LTD, NVIDIA GRAPHICS PVT. LTD. AND PRINCIPAL COMMISSIONER OF SERVICE-TAX SERVICE TAX VERSUS ANZ OPERATIONS AND TECHNOLOGY PVT. LTD. [ 2018 (6) TMI 1202 - KARNATAKA HIGH COURT] , in which it was held that ' respectfully agreeing with the order of the Coordinate Bench, we do not find any substantial question of law in the remand the order of .....

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..... ERVICE TAX ANOTHER VS- MISYS SOFTWARE SOLUTIONS (INDIA) PVT. LTD., OTHERS), in which this Court held as under: All these appeals are being disposed of by this common order. 2. The Revenue has filed these appeals against the order passed by the Customs, Excise Service Tax Appellate Tribunal [CESTAT], South Zone Bench, Bengaluru, remanding the case back to the Adjudicating Authority to consider the .....

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..... der of the Co-ordinate Bench of this Court is quoted below for ready reference: 6. On the aspect of exercise of discretion for remand, the Tribunal has relegated the matter for finding/ascertaining the nexus between input service and the output services which would be required to be examined by the authorities. When the Tribunal was satisfied that the matter deserves further examination on facts f .....

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