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TMI Blog2023 (6) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... ant submits that the issue is settled in favour of the assessee in various judgments cited below:- * G. R Movers Vs. CCE, Lucknow - 2013 (30) STR 634 (Tri. Del) * Chotey Lala Radhey Shyam Vs. CCE & ST, Lucknow - 2016 (44) STR 66 ( Tri. All) * CCE, Lucknow Vs. Chotey Lal Radhey Shyam - 2018 (8) GSTL 225 (All.) * Daya Shankar Kailash Chand Vs. CCE & ST, Lucknow - 2013 (30) STR 428 (Tri. Del) * Commr. Vs. Daya Shankar Kailash Chand - 2014 (34) STR J99 (All.) * M/s. J.K. Enterprises Vs. Principal Commr, Alwar - 2023 (1) TMI 936 -CESTAT New Delhi 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of submission made by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. By following the decision cited above, we set aside the impugned order and allow the appeal of the appellant with consequential relief, in any, in accordance with law." The above decision of Tribunal was upheld by Hon'ble High Court of Allahabad reported at CCE, Lucknow Vs. Chotey Lal Radhey Shyam - 2018 (8) GSTL 225 (All.) wherein Hon'ble court has passed the following order:- "4. We find that similar controversy came up before Tribunal, Principal Bench, New Delhi in Daya Shankar Kailash Chand v. Commissioner of C. EX. & S. T., Lucknow, 2013 (30) S.T.R. 428. After considering judgment of Supreme Court in Idea Mobile Communication Ltd., 2011 (23) S.T.R. 433 (S.C.), Tribunal passed following judgment : - "We have seen the Supreme Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Rajiv Sharma and Hon‟ble Dr. Satish Chandra, JJ, vide judgment dated 25th July, 2013 dismissed appeal at admission stage passing following order : - "Heard Mr. Rajesh Singh Chauhan, learned Counsel for the appellant. In nutshell, the case of the appellant is that M/s. Daya Shanker Kailash Chandra/respondent having Service Tax Registration under the category of „Business Auxiliary Service‟ is a partnership firm which is providing the service on behalf of M/s. Bharat Sanchar Nigam limited (BSNL), a company incorporated under the Companies Act, 1956 for providing services of promotion and marketing/distribution of its various products. During the course of enquiry, it was observed that the respondent neither paid Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court in Idea Mobile Communication Ltd. [2011 (23) S.T.R. 433 (S.C.)] (supra) has been considered by Tribunal, Principal Bench, New Delhi and similar issue has already been considered in aforesaid judgment of this Court, with which we do not find any reason to take a different view. Hence, aforesaid questions are answered against Revenue, following aforesaid judgments.
7. Appeal is, accordingly, dismissed. Interim order, if any, shall stand vacated."
In view of the above decision including other decisions cited by the appellant, the issue is no longer res- integra and stands settled in favour of the assessee.
5. Accordingly, the impugned order is set aside. Appeal is allowed.
(Pronounced in the open court on 21.06.2023) X X X X Extracts X X X X X X X X Extracts X X X X
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