TMI Blog2023 (6) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... n of this Court in the case of Respondent Assessee itself by the judgment in THE COMMISSIONER SERVICE TAX-VII VERSUS M/S. WARTSILA INDIA LTD. [ 2018 (9) TMI 1521 - BOMBAY HIGH COURT ] wherein this Court has held that services of procuring orders and passing it to its overseas principal and receiving payments for the same in foreign exchange is an activity of export of services covered by the Export of Services Rules, 2005 - the Appellant Revenue has not brought to attention that the decision of this Court, referred to hereinabove, is stayed - the issue raised is covered by the decision of this Court, no substantial question of law arises for consideration. Classification of services - whether annual license fee charged by Wartsila C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is not the contention of the Appellant Revenue that the 2008 insertion of entry Information Technology Software Services is retrospective - thus, no substantial question of law arises with respect to this question. Appeal of Revenue dismissed. - G.S. KULKARNI JITENDRA JAIN, JJ. For the Appellant : Ms. Maya Majumdar. For the Respondent : Mr. Gopal Mundhra, a/w. Ms. Virangana Wadhwan, Ms. Bhargavi Shukla, Mr. Raghav Khandelwal, i/b. Economic Laws Practice,. P.C:- This appeal is filed by the Revenue against the order of Customs, Excise Service Tax Appellate Tribunal ( CESTAT ) dated 29th November 2019. 2. The reframed substantial questions of law are as under:- (a) Whether, under the facts and circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eed that the issue raised in question (a) is covered by the decision of this Court, no substantial question of law arises for consideration. 4. Insofar as question no.(b) is concerned, the issue arises as to whether annual license fee charged by Wartsila Corporation, England, for certain software licenses is covered by the entry Information Technology Software Services , which was taxable from 16th of May 2008 or whether same falls within the entry Online Information and Database Access or Retrieval Services as contended by the Revenue. The Tribunal has given a finding of fact in para 10 of its order that the Respondent Assessee has discharged its tax liability by treating license fee paid to overseas entity under reverse charge mecha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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