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2023 (11) TMI 685 - AT - Service TaxRefund of service tax paid - receiving the consulting Engineers’ service from the Overseas service provider during 1998 to 2002 - Hon’ble Supreme Court upheld the liability to discharge the tax by the Appellant - HELD THAT:- The taxability of services received by the respondent from overseas service provider namely M/s SNC Lavalin, Canada has been ultimately settled by the order of the Hon’ble Supreme Court dated 12.12.2007 [2007 (12) TMI 2 - SUPREME COURT] and thereafter, rejection of the review application filed by the Respondent on 06.04.2010. The ld. Commissioner (Appeals) in the impugned order has completely ignored the order of the Hon’ble Supreme Court and by following the judgment of the Larger Bench of the Tribunal in the case of Hindustan Zinc Ltd Vs. CCE, Jaipur [2008 (6) TMI 6 - CESTAT NEW DELHI (LB)] de hors the records of the case, opined that the respondent are not liable to pay service tax during the said period. The impugned order passed by the ld. Commissioner (Appeals), which is contrary to Judgment of Hon’ble Supreme Court cannot be sustained - Appeal of Revenue allowed.
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