TMI Blog2017 (12) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of PETRONET LNG LTD Versus COMMISSIONER OF SERVICE TAX [2013 (11) TMI 1011 - CESTAT NEW DELHI], holding that those transactions fall within the ambit of the exclusionary clause of Section 65 (105)(zzzzj) of the Finance Act, and are therefore, immune to the liability of service tax - however, In view of the fact that the order dated 24.10.2013 passed by this Tribunal in earlier occasion in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2014 passed by the Commissioner of Service Tax (Adjudication), New Delhi. 2. Brief facts of the case, leading to this appeal, are as follow: 2.1 Respondent herein, is registered with the Service Tax Department for providing services in the taxable category of Scientific and Technical Consultancy Service and Business Auxiliary Service as defined under the provisions of Finance Act, 1994. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended and thus, the respondent is liable to pay Service Tax on amount paid against the said service under reverse charge mechanism, in terms of Rules 2(1) (d) (ivy of Service Tax Rules, 1994 inserted by the Service Tax (Amendment) Rules, 2002, under Notification No. 12/2000 dated 01.08.2002 read with Section 66A of the Finance Act, 1994 and Taxation of Services (Provided From Outside India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dated 06.03.2012 was set aside by the Tribunal vide Final Order No.58076/2013 dated 24.10.2013 in favor of the respondent. 2.4 The contentions of the Revenue in this appeal is that the service received by the respondent were rightly classifiable under supply of tangible goods service and accordingly, service tax on such category of taxable service is liable to be paid by the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 24.10.2013 passed by this Tribunal in earlier occasion in respect of the same dispute in the case of the respondent has not been stayed or over-ruled, contrary view cannot be taken by the Tribunal in deciding the present appeal and the Principles decided therein can be adopted for deciding the issue in hand. 6. Therefore, in view of the settle position of law that the transactions made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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