2017 (6) TMI 118

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..... ch case from an order of the CESTAT would lie directly to the Supreme Court - appeal dismissed on the ground of maintainability. - SERTA 2/2017 - - - Dated:- 22-5-2017 - S. Muralidhar And Vinod Goel, JJ. For the Petitioner : Mr. Sameer Jain, Standing Counsel For the Respondent : Mr. Mayank Nagi, Advocate ORDER CM No. 19452/2017 (for exemption) 1. Allowed, subject to all j .....

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..... case of the Respondent Assessee that it is a case of export of services and, therefore, exempt from payment of service tax during the relevant period. 5. This Court by order dated 14th July, 2015 passed in CEAC 4/2015 (Commissioner of Service Tax v. Amadeus India Pvt. Ltd.) held that the determination of any question having a relation to the rate of duty of excise or to the value of goods for .....

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