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2021 (10) TMI 1286 - SC - Service TaxPrayer for two days' time to verify the position and submit a note of the advocate-on-record for the Department about the correct position - HELD THAT:- The cases covered under concerned sub-category have been notified in the chart following the note presented before us. On next date, the Registry shall arrange the cases as per the sub-categories, referred to above, in the manner mentioned in that chart. This chart is acceptable to the learned counsel appearing for the opposite parties. Further, the common issue involved in all these cases to be dealt with at the outset is about the interpretation of Rule 3(1)(iii) of the Export of Service Rules, 2005. Matters are set down for final disposal on 23.11.2021 when the stated issue will be dealt at the first instance.
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