TaxTMI 
TaxTMI 
2014 (9) TMI 854
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....evenue is that against the impugned order, the Revenue filed one composite appeal within time but on pointing out by the Registry that separate appeals have to be filed against each order therefore, there is a delay of 83 days in filing appeals. Considering the reason for causing delay as stated by the learned A.R. is satisfactory, I condone the delay in filing the appeals and allow the COD applications. 3. Both the sides prayed that the appeals be decided finally along with stay applications and I also felt that the appeals themselves could be decided at this stage. Therefore, considering the request of both sides, I take up the appeals as well as stay applications together for final disposal. 4. Brief facts of the case are that the resp....
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.... learned A.R. and submits that as per the agreement, the respondent were to advise about the investment, disinvestment and re-investment of the assets of the Fund and to arrange investment transactions to be entered into by or on behalf of the fund. It is further provided that GPC has established the company to obtain information and undertake research and analysis in relation to investment prospects in India so as to enable GPC to provide comprehensive investment advice to GPC Management. The work done by the respondent will be limited to preparatory work consisting primarily of research and analysis in respect of investment proposals. Therefore, in terms of the said agreement, the respondent shall undertake such research and analysis of i....
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....s the refund claim pertains to the period prior to the issue of the said Circular. The learned Advocate further submits that the Circular is applicable prospectively only and cannot be applied for the past period to deny refund as held by the case of Suchitra Components Ltd. - 2007 (208)ELT 321 (SC). He further submits that in the case of Paul Merchants Ltd. - 2013 (29) STR 257, this Tribunal, after considering the Circular issued in 2011 in similar circumstances held that the assessee are entitled for refund claim. 8. Considered the submissions made by both the sides. 9. In this case the issue is to be decided whether the services provided by the respondent to GPC located outside India qualifies as export of service as per Rule 3(1)(iii)....