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2015 (10) TMI 862 - KERALA HIGH COURT

2015 (10) TMI 862 - KERALA HIGH COURT - 2015 (40) S.T.R. 26 (Ker.) - Confirmation of demand by the Commissioner ignoring the decision of Larger Bench as cited by the Appellant - Applicability of Decision in the case of Paul Merchants Ltd. v. Commissioner of C.EX., Chandigarh [2012 (12) TMI 424 - CESTAT, DELHI (LB)] - Export of services - services of money transfer.

Held That:- when an assessee cites a decision of the Larger Bench of the Appellate Tribunal, before the adjudicating auth .....

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For the Petitioner : Adv. Sri. Jose Jacob For the Respondent : Adv. Sri. Thomas Mathew Nellimoottil, SC,CB Excise JUDGMENT The challenge in the writ petition is against Ext.P6 order of the 2nd respondent whereby the 2nd respondent has confirmed a demand of service tax and penalty on the petitioner. The limited ground raised in the writ petition, in its challenge against Ext.P6 order, is that the issue involved, with regard to the liability to service tax of the petitioner, who was an agent of M .....

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e said binding decision of the Tribunal and confirm the demand of service tax on the petitioner. Counsel for the petitioner would, in particular, point to paragraph 28, 29 and 30 of Ext.P6 order of the 2nd respondent to contend that the 2nd respondent, other than referring to the decision of the appellate Tribunal in M/s. Paul Merchant's case, does not expressly state how, the facts of the petitioner's case are different from those that obtained in the case of M/s. Paul Merchant Limited .....

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