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2018 (8) TMI 1692 - HC - Service TaxExport of services - Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the Respondent-Assessee had exported services in respect of activities carried out in India? - Held that:- It is an agreed position that this case stands concluded by the decision of this Court in SGS India Pvt. Ltd.,[2014 (5) TMI 105 - BOMBAY HIGH COURT] which has been followed by the Tribunal, no substantial question of law would arise for our consideration in this appeal - appeal dismissed.
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