TMI Blog2017 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... n For the Respondent : Mr.S.Muthu Venkatraman JUDGEMENT 1. The captioned appeal has been filed by the Revenue assailing the order dated 14.5.2012, passed by the Customs, Excise and Service Tax Appellate Tribunal (in short, 'the Tribunal'). 1.1. Furthermore, challenge is also made to the subsequent order, passed by the Tribunal, in an application for rectification preferred by the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.M.A.No.802 of 2016, titled : Commissioner of Service Tax-III Vs M/s. Reed Elsevier Private Limited and another.
5. Accordingly, question of law as framed, will have to be answered in favour of the Assessee and against the Revenue.
5.1. Resultantly, the appeal would have to be dismissed.
6. It is ordered accordingly. However, there shall be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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