2022 (1) TMI 394

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..... ROHRA, ADV.)   JUDGMENT S. SUJATHA, J., This appeal is filed by the Revenue under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 assailing the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bengaluru [CESTAT for short] raising the following substantial questions of law: "1. Whether the CESTAT based on .....

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..... assessee has registered the premises only during June 2008? 4. Whether the CESTAT was right in allowing the appeal filed by the respondent without analyzing all the material facts on record?" 2. Learned counsel appearing for the respondent has raised a preliminary objection regarding the maintainability of the appeal. Learned counsel has invited the attention of the Court to the averments made .....

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..... hat the Revenue has filed appeal before the Hon'ble Apex Court against the order passed by the CESTAT, New Delhi in the case of M/s. Microsoft Corporation [I] Pvt., Ltd., supra.   5. In view of the aforesaid, the adjudication of the dispute, whether the services provided by the volunteers [human beings] in India could be treated as export of services and is liable to tax on consideration .....

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