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2015 (5) TMI 415 - HC - Service TaxIndian subsidiary providing marketing support services for the products manufactured outside India - AAR held that service is not taxable in India - Held that:- No interference is called for with the order of the Authority which is impugned in this writ petition. An order which has been passed on a concession given by the Commissioner cannot be challenged by the Commissioner himself. It is not the case of the writ petitioner (Commissioner) that certain material and the relevant Circulars were placed before the Authority and were not considered. After considering the entire case on merits and deciding in favour of the respondent-Company, the questions raised were answered in favour of the assessee on merits and also on the basis of the concession given by the Commissioner that the case of the respondent- Company was covered by the Circular of the Department dated 24.02.2009. The Commissioner cannot be permitted to now turn around and challenge the said order which was passed by the Authority on the basis of his own statement. - Even on merits, what is being canvassed before this Court in the writ petition is something which was not raised before the Authority - Decided against Revenue.
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