TMI Blog2007 (12) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee’s contention that the issue of identity cards was a sovereign function in terms of the Constitution of India and the same cannot be brought within the ambit of Service Tax, is sustainable - issue is fully decided in assessee’s favour - no merit in this appeal so rejected - ST/289/2007 - . 1437/2007 - Dated:- 20-12-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unction in terms of the Constitution of India and the same cannot be brought within the ambit of Service Tax. Their plea has been upheld by the Commissioner (A). Revenue is aggrieved with the order and hence, this appeal. 2. The learned Consultant submits that this very issue came up for consideration in the case of CC CE v. M/s. Bajarang Infotech Systems Pvt. Ltd. M/s. CMC Ltd. and Othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy been decided in terms of Final Order rendered in the case of CCE, Hyderabad v. M/s. Bajarang Infotech Systems Pvt. Ltd. M CMC Limited Others by Final Order No. 779 to 782/2007 dated 23-7-2007 [2007 (7) S.T.R. 702 (T)]. The order also covers the cases of M/s. CMC Ltd. and M/s. Kerala State Electronics Development Corporation Ltd . This Tribunal after due consideration and also app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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