TMI Blog2014 (4) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 (12) TMI 424 - CESTAT, DELHI (LB)] - Decided in favour of assessee. - Appeal No. 818 of 2008 - Final Order No. 50163/2014 - Dated:- 10-1-2014 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. For the Appellant : Shri Amresh Jain, Authorized Representative (DR) For the Respondent : Shri Ved Jain FCA Smt. Rano Jain CA ORDER Per. Rakesh Kumar :- The respondent are a sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... money to be transferred alongwith commission after which he is given a code number, which he communicates to the beneficiary in India to whom the money is to be transferred. When the intended beneficiary approaches any agent or sub-agent of W.U. in India with the code number, he is paid the money by cheque after due verification. If the money is paid by the agent of W.U. in India, the agent gets ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led to the Commissioner (Appeals), against this order of the Assistant Commissioner, the Commissioner (Appeals) vide impugned order-in-appeal dated 23/09/08, set aside the Assistant Commissioner s order and allowed the appeal. Against this order of the Commissioner (Appeals), the Revenue has filed this appeal and the respondent have filed Cross Objection application. 2. None appeared for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export of service under the export of Service Rules, 2005, no service tax can be charged on the same. 4. We have considered the submissions of the learned Departmental Representative and have gone through the memorandum of Cross Objection filed by the respondent. We find that the issue involved in this case stands decided in favour of the Respondent by the majority order of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
