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2017 (3) TMI 1772 - AT - Service TaxRefund of service tax - export of readymade garments on commission basis - Department brought the said service under the clutches of the service tax but by order in original, the demand was set aside - HELD THAT:- Hon’ble High Court in the case of KONARK EXIM PVT. LTD., YOGMAYA TRADERS PVT. LTD., SIDH DESIGNERS PVT. LTD., G.D. MANGLAM EXIM PVT. LTD., DSM INTERNATIONAL VERSUS UNION OF INDIA & ANR. [2016 (12) TMI 1784 - DELHI HIGH COURT] observed that “the adjudication order is an exhaustive one and categorically rules that against all transactions which were stated to be taxed could not have fallen within the ambit of service tax”. Thus, it is evident that Hon’ble Delhi High Court upholds the impugned order on merit. When it is so, then we find no reason to interfere with the impugned order. Appeal dismissed - decided against Revenue.
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