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2022 (11) TMI 749 - CESTAT NEW DELHIRecovery of service tax - Consulting Engineer service received by it from an overseas Consulting Engineer - demand alongwith interest and penalty - HELD THAT:- Revenue’s case is that the Commissioner (Appeals) has greatly erred in following judicial discipline and should have disobeyed the order of Larger Bench of this Tribunal which was upheld by the Supreme Court. According to the Revenue, since department was considering whether a review petition should be filed against the dismissal of SLP by the Supreme Court, the Commissioner (Appeals) should not have followed the decision of this Tribunal and Supreme Court. Needless to say that such a ground cannot be the basis for allowing any appeal by the Revenue. The appeal filed by the Revenue accordingly deserves to be dismissed. The appeal filed by the Revenue is dismissed.
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