2015 (12) TMI 1216

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.... (AR) ORDER Per D. N. Panda It is the submission on behalf of the appellant that the shipping documents appearing at page 33 of the paper book brings out the status of the appellant as an exporter of the goods to a buyer abroad in terms of an agreement at page 22 of the paper book. The margin was fixed for the purpose of sale and the importer abroad is compensated to that extent. It is an unde....

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....f Sri Bhagavathi Traders Vs. CCE, Cochin - 2011 (24) STR 290 (Tri. LB) which is awaiting decision of the Apex Court and also the decision of the Hon'ble High Court of Delhi in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. Union of India & Anr. - 2012-TIOL-966-HC-DEL-ST declaring Rule 5 of Service Tax Rules, 2006 ultra vires. 2. On the other hand Revenues contention is....