2019 (5) TMI 466

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....the Respondent ORDER Per Madhu Mohan Damodhar The facts of the matter are that respondents are a service provider under the categories of Business Auxiliary Service (BAS), Business Support Service (BSS) and Information Technology Software Service. Appellants had taken registration as providers of IT Software, BAS, BSS on 3.10.2008 in respect of services received prior to registration under cove....

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....nd allowed the appeal. Aggrieved, department is before this forum. 2. Today, when the matter came up for hearing, on behalf of Revenue, Ld. A.R Shri S. Govindarajan reiterated the grounds of appeal. None present for the respondents. 3. We find that the issue in dispute is no longer res integra and has been laid down to rest by a number of decisions and in particular the judgement of the Hon'bl....