2015 (6) TMI 872

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..... e to service tax. Ld. AR concedes that the issue no longer res integra having been decided in favour of the appellant in terms of the said judgment of the CESTAT in the case of M/s.Paul Merchant Ltd. - Decided in favour of assessee. - Service Tax Stay Application No.ST/S/56967 /2013 in Service Tax Appeal No.56468 /2013 - Final ORDER NO. 54908/2014 - Dated:- 2-12-2014 - MR.G.RAGHURAM AND MR. R.K .....

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..... have any office in India. It is seen that this issue is squarely covered by the decision of CESAT Larger Bench in the case of M/s.Paul Merchants Ltd. Others. Vs. CCE, Chandigarh- 2012 (12) TMI 424 - CESTAT Delhi (LB) in terms of which, such services are held to be export of service not liable to service tax. Ld. AR concedes that the issue no longer res integra having been decided in favour of .....

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