2019 (2) TMI 384

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....C (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. MUM-DGPM-WRU-APP-119/2017-18 dated 19.04.2018 passed by the Principal Additional Director General, DPGM, WRU, Mumbai. 2. Briefly stated the facts of the case are that the appellant had filed two refund claims for the period April, 2016 to June, 2016 and July, 2016 to Sept, 2016 on 24.08.....

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.... service in relation to preparation of Income Tax returns to clients of their principal based in USA. The appellant is an 100% DOU with the STPI. All the considerations were received by the appellant for providing the said services in convertible foreign exchange. It is her contention that the appellants have been providing the said services prior to the period in dispute and subsequently also. It....

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..... Accordingly, the impugned order is liable to be set aside. In support, she relied upon the judgment of this Tribunal in the case of M/s American Express (India) Pvt. Ltd. Vs. Commissioner of Service Tax - 2017-TIOL-445-CESTAT-DEL. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records. 6. Undisputedly the ....