2013 (3) TMI 494

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: M. Veeraiyan: Heard the learned Superintendent (AR). None appeared for the respondent. 2. Considering the grounds disclosed, the delay of 29 days in filing the appeal is condoned. 3. As the issue involved stands settled, the appeal itself is taken up for final disposal. The respondents have received services classified under "Business Auxiliary Service" from Dubai based party during the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssociation case (supra) stands appealed before the Hon'ble Supreme Court. However, the learned Superintendent (AR) concedes that C.B.E.C. has issued instructions in F. No. 276/8/2009-CX dated 26.9.2001 to the field formations in the light of ratio of the judgement of the Hon'ble High Court of Bombay in Indian National Ship Owner's Association case and in the light of the dismissal of appeal filed ....