2013 (8) TMI 639

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.... Dewlawar, Addl. Comm. (AR) Per: P R Chandrasekharan: 1. The appeal and stay application are directed against order-in-original No. 210/13/V/2011/Commr/KS/ST dated 23/08/2011 passed by the Commissioner of Central Excise, Mumbai. 2. The appellant, M/s. Super Shuttle, Kalbadevi, Mumbai undertook transportation of staff of various 100% EOU from their residence to the EOU premises and back. T....

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....imary service provider are exported. In the present case, the appellant has rendered the services of renting-a-cab to various 100% EOUs/STPI units and as per the certificate obtained from these agencies vide certificates dated 02/03/2005 from M/s. TCS Ltd., dated 25/11/2004 from M/s. Intelenet Global Services Ltd., dated 26/11/2004 from Transworks IT Services Ltd., date 24/11/2004 from Ntrance Cus....