TMI Blog2015 (3) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Tribunal in the case of Paul Merchants Ltd. decision [2012 (12) TMI 424 - CESTAT, DELHI (LB)] wherein an identical issue involving the very same principal, M/s. Western Union Money Network Ltd. for money transfer to persons located in one country to another person located in another country was considered. In the impugned order, the ratio has been recorded by the first appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent Rep by:None ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No: 101/BPS/MUM/2013 dated 28/03/2013 passed by the Commissioner of Central Excise Service Tax (Appeals-IV), Mumbai-I wherein the first appellate authority has set aside the order-in-original and allowed refund to the respondent herein. Aggrieved by such order, the Revenue is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and potential customers. The respondent received fees and charges from M/s. Western Union Finance Services, USA as per the schedule in the agreement. The respondent filed refund claim on 15/07/2009 along with various documents in support of the claim that there was no ground to pay service tax as the service rendered by them would fall under the category of Export of Service' and the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of the Revenue as well as the submissions made by the learned Departmental Representative for more than one reason. 6. The issue is squarely covered by the majority decision of the Tribunal in the case of Paul Merchants Ltd. decision wherein an identical issue involving the very same principal, M/s. Western Union Money Network Ltd. for money transfer to persons located in one country to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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