TMI Blog2018 (11) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... hat:- Issue stands decided in the case of THE COMMISSIONER OF SERVICE TAX VERSUS M/S. RELIANCE MONEY EXPRESS LTD. [2017 (10) TMI 853 - BOMBAY HIGH COURT], where it was held that "Export of Service" has been clearly held to be applicable where the benefit of service has accrued outside India. Appeal dismissed - decided against Revenue. - CENTRAL EXCISE APPEAL NO. 63 OF 2018 - - - Dated:- 29-10- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ged in providing Business Auxiliary Services to customers in respect of sales made in India by the overseas entities in China and Hong Kong. The respondents had paid the service tax on the aforesaid services by mistake. Therefore, the respondents had claimed refund of Service Tax paid for the period January, 2010 to June, 2012 on 26th November, 2012. The basis of claiming the refund of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in India to the clients of overseas entities. 5. Being aggrieved with the order dated 12th July, 2013, the respondents filed its appeal to the Tribunal. The Revenue accepted the findings of the Commissioner of Excise (Appeals) that the services rendered by the respondents are in the nature of business auxiliary services. The impugned order of the Tribunal allowed the respondents' appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 2017 where the very submission of Mr. Walve that the decision of the Tribunal in Paul Merchant Ltd. (supra) is a subject matter of challenge before the Punjab Haryana High Court and, therefore, the appeal should be entertained, has been considered and negatived by this Court in M /s. Reliance Money Express Ltd. (supra) decided on 28th August, 2017 . This on the ground that the issue st ..... X X X X Extracts X X X X X X X X Extracts X X X X
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