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2015 (3) TMI 831 - AT - Service TaxDenial of refund claim - Business Auxiliary Services - no ground to pay service tax as the service rendered by them would fall under the category of ‘Export of Service' and the service tax paid by them was under protest - Held that:- The issue is squarely covered by the majority decision of the Tribunal in the case of Paul Merchants Ltd. decision [2012 (12) TMI 424 - CESTAT, DELHI (LB)] wherein an identical issue involving the very same principal, M/s. Western Union Money Network Ltd. for money transfer to persons located in one country to another person located in another country was considered. In the impugned order, the ratio has been recorded by the first appellate authority at paragraph 16. Secondly, we find that the grounds of appeal, as raised by the department, is relying upon the stay order passed by the bench in the case of Weizmann Forex Ltd. The final order of the Tribunal in the case of Paul Merchants Ltd. is the law settled as the stay orders are always on a prima facie view being taken. Thirdly, in our considered view, the judgment of the Tribunal in the Paul Merchants case has been followed in various other decisions and a view has been taken in favour of the assessee. - impugned order is correct, legal and does not suffer from any infirmity - Decided against Revenue.
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