9911796707
TMI Blog2022 (11) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... Kapoor, Authorized Representative (DR) - for the Department Ms. Surabhi Sinha, Advocate - for the respondent. ORDER This appeal is filed by the Revenue assailing order-in-appeal dated 25.02.2009 passed by the Commissioner of Central Excise (Appeals), Jaipur - II, whereby he allowed the appeal of the respondent/assessee and set aside the order-in-original dated 31.03.2008 passed by the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand along with interest and imposed penalties under sections 78, 77 and 75A of the Finance Act upon the respondent. On appeal, the Commissioner (Appeals) passed the impugned order relying on the decision of the Larger Bench of this Tribunal in Hindustan Zinc Ltd. versus Commissioner of Central Excise, Jaipur rendered on 27.06.2008 in Service Tax Appeal No. 523 of 2006 in which it was held the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Finance Act, 1994 (as emended). I find that identical issue came up before the Larger Bench of Hon'ble CESTAT in case of M/s Hindustan Zinc Ltd. vs. CCE, Jaipur in Service Tax Appeal No. 523 of 2006 when vide its Misc. Order No. ST/85/08 dated 276.06.2008 it held that taxable service provided by non-resident or from outside India, who does not have any office in India under Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by the Department against the decision of the Larger Bench was also dismissed on 23.01.2009. However, it asserts that a proposal for filing the review petition/application against dismissal of SLP is under consideration. The case of the Revenue is that although the Larger Bench of Tribunal has decided in favour of the assessee, which decision was also upheld by the Supreme Court by dismissing th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. The appeal filed by the Revenue accordingly deserves to be dismissed. The Cross Objection filed by the assessee prays for dismissal of the appeal filed by the Revenue with costs. We find from the records that none from the respondent has been appearing in the matter. Nobody appeared before us to press the demand for costs even today. In view of the above, the appeal filed by the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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