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2013 (7) TMI 42 - CESTAT NEW DELHIStay application – Demand of service tax - export - money transfer service - services rendered to prospective customers or manufacturers in India – Held that:- The ratio of the Larger Bench in Paul Merchants Ltd. [2012 (12) TMI 424 - CESTAT, DELHI (LB)] is applicable to the facts in the present case, as the services were provided by the petitioner to the overseas company M/s. GECAS, Ireland. - Services provided to the Irish company falls within provisions of Export of Service Rules, 2005 - exempt from the charge to service tax – as decided in Vodafone Essar Cellular Ltd. vs. CCE, Pune-III, ( 2013 (6) TMI 366 - CESTAT MUMBAI) – Stay granted.
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