2014 (1) TMI 1551

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..... which were claimed to have been used for export of output service during the material period can be denied on the sole ground that they had not taken registration before the date on which the output service was introduced as a taxable service - Held That:- Following decision of mPortal India Wireless Solutions (P.) Ltd. Versus Commissioner of Service Tax [2011 (9) TMI 450 - KARNATAKA HIGH COURT] .....

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..... e, there are Final Orders passed by this Bench which are against the Department vide for instance Final Order No.1184/10 dated 4.11.2010 in Appeal No. ST/592/2010 and Final Order No.517/2012 dated 9.5.2012 in Appeal No. ST/654/2011. The learned Deputy Commissioner (AR) submits that the Department has filed an appeal against Final Order No. 1184/2010 ibid and is awaiting the orders of the Hon ble M .....

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