2015 (2) TMI 1275

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mr. Jose Jacob, Kerala For the Appellant Mr. Pakshi Rajan, Addl. Commissioner (AR) For the Respondent B.S.V. Murthy Even though only stay application has been listed, having regard to the fact that the issue is no longer res integra and is covered by the precedent decisions, we take up the appeal itself for final decision after waiving the requirement of pre-deposit. 2. The impugned ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the appellant it would amount to taxing the same service twice. The appellants relied upon the decision of the Hon'ble High Court of Kerala in the case of M/s. Speed and Safe Courier Service vs. CCE [2010-TIOL-493-HC-KERALA] and the decision of the Larger Bench in the case of Vijay Sharma and Co. & Others vs. CCE, Chandigarh [2010-TIOL-1215-CESTAT-DEL-LB] wherein it was laid down that the same se....