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2022 (10) TMI 693 - AT - Service TaxRefund of un-utilisedCenvat Credit on input service used in providing taxable service - Business Auxillary Service - Intermediary Services or not - HELD THAT:- The Tribunal in COMMISSIONER OF GOODS & SERVICE TAX GURGAON-II VERSUS ORANGE BUSINESS SOLUTIONS PVT. LTD. [2019 (5) TMI 1351 - CESTAT CHANDIGARH] dismissed the same after going into detailed facts of the matter including the agreement between the Orange Business Services and its customer and also taking into consideration the Guidance Notes of CBE&C dated 20/06/2012 clarifying the meaning of ‘Intermediary’. As the cited decision has not been stayed or set aside in any appeal, as we can gather from the case records, therefore there is no reason for us to take a contrary view. Since the issue involved herein is no more res integra in view of the decision, therefore following the same we do not find any merit in the appeal filed by the Revenue and the same is accordingly dismissed.
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