Binding precedent on exported services issue left no substantial question of law for Revenue's appeal.

The HC held that the dispute over whether the assessee had exported services for activities carried out in India was already covered by an earlier binding decision on identical facts. As the Tribunal had followed that precedent, and the same view had been applied in later similar cases, no substantial question of law arose for consideration. The Revenue's challenge therefore failed, and the assessee's position was left undisturbed on the basis of settled precedent.

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Issues: Whether the assessee had exported services in respect of activities carried out in India, and whether any substantial question of law arose for consideration in the appeal.

Analysis: The Tribunal had dismissed the Revenue's appeal by following the decision in SGS India Pvt. Ltd. The Court noted that the same issue had already been concluded by that decision and had also been followed in later decisions on similar facts. In view of the agreed position that the controversy stood covered by the earlier binding decision, the Court held that no substantial question of law arose.

Conclusion: The issue was answered against the Revenue and in favour of the assessee.

Final Conclusion: The appeal was not entertained on merits and was disposed of by affirming the Tribunal's view that the controversy was already covered by precedent.

Ratio Decidendi: Where the question raised in the appeal is concluded by an earlier binding decision on identical facts, no substantial question of law arises for consideration.

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