TMI Blog2018 (9) TMI 1521X X X X Extracts X X X X X X X X Extracts X X X X ..... ome up for consideration before this Court in Commissioner of Service Tax, Mumbai v/s. ATE Enterprises (P) Ltd., [2017 (8) TMI 1233 - BOMBAY HIGH COURT], where it was held that services of procuring orders and passing it to its overseas principal/parties and receiving payments for the same in foreign exchange, is an activity of export of services covered by the Export of Service Rules, 2005. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C.C.e. Bangalore reported in [2008 (11) S.T.R. 23 (Tri-Bang.)] as well as its own Order No. A/1611/14/CSTB/C1 dated 24th September, 2014 since the same are inapplicable to the facts and circumstances of the present case and also given that said Orders have been appealed against before this Court? (b) Whether on the facts and in the circumstances of the case and in law, the Tribunal has err ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; chargeable to tax, on account of the commission received. Thus, a show cause notice dated 14th October, 2009 was issued under Section 73 of the Act, demanding service tax of ₹ 3,45,75,127/for the period 2008-09. 5. It was the Respondent's case which was accepted by the Commissioner of Service Tax, that services rendered by the Respondent to its foreign principals constituted export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Counsel for the Revenue in support of the appeal relies upon the show cause notice. 8. We find that the issue raised herein is no longer resintegra. An identical nature of services as rendered by the Respondent to its foreign clients, had come up for consideration before this Court in Commissioner of Service Tax, Mumbai v/s. ATE Enterprises (P) Ltd., 2018 (8) GST 123. This Court follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Blue Star Ltd., rendered on 24th September, 2014 which was also a subject matter of appeal before this Court being Commissioner of Service Tax, Mumbai VII, Commissionerate v/s. M/s. Blue Star Ltd., (Central Excise Appeal No.173 of 2017). This appeal on an identical issue, was dismissed on 11th September, 2018, as not giving rise to any substantial questions of law. 10. In the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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