2016 (12) TMI 343

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.... Mr. Rajnan Khanna, DR - For Respondent Per Ms. Archana Wadhwa : Both the appeals are disposed of by a common order as the issue involved is identical. 2. After hearing both sides duly represented by Ms. Rinky Arora, ld. advocate for the appellant and Mr. Ranjan Khanna, ld. Departmental Representative for Revenue, we find that the appellants were procuring the services of foreign agent....

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....that the benefit of Section 80 of the Finance Act, 1994 would be extended to the appellant. 4. After hearing both sides, we find that the Tribunal's decision in Final Order No.51054-51055/2016, dated 18.03.2016, passed in the case of RSWM Ltd. Vs. CCE, it was observed as under:- "6. After having considered the submissions made by both the sides, we find that the Bombay High Court in the case....