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2018 (6) TMI 589 - AT - Service TaxBusiness Auxiliary Services - service of “On Line Mail Marketing” - export of services - Held that:- The said issue has been discussed by the Tribunal in the case of Alpine Modular Interiors P. Ltd. V/s Commissioner of Service Tax, New Delhi [2014 (4) TMI 489 - CESTAT NEW DELHI], where Following decision of M/s GAP International Sourcing (India) Pvt. Ltd. vs. CST, Delhi [2014 (3) TMI 696 - CESTAT NEW DELHI] and Paul Merchants Ltd. vs. CCE, Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] it was decided in favor of assessee. Certain facts will need verification before extending the benefit of the decisions. It is to be verified whether the entire demand is covered by the decision of the Tribunal cited above or whether a part of the demand is pertaining to the similar services rendered to domestic customers. Matter remanded for de novo consideration - appeal allowed by way of remand.
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