Export of service claim failed to raise any substantial question of law; appeal dismissed.

The assessee's claim that the services constituted export of service was assessed against binding High Court precedent on the same issue, and no material distinction in facts or law was shown to justify departure. The Court also found that the proposed question did not raise a substantial question of law, so no interference was warranted. The appeal was therefore not entertained and was dismissed.

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Issues: Whether the services rendered by the assessee amounted to export of service, and whether the appeal raised any substantial question of law warranting interference.

Analysis: The impugned order of the Tribunal had followed an earlier binding decision of the Court on the same legal issue. No material distinction in facts or law was shown to justify a different view, and the proposed question did not give rise to a substantial question of law.

Conclusion: The appeal was not entertained and was dismissed.

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