2019 (5) TMI 1567

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....Appellant None For the Respondent ORDER Per Madhu Mohan Damodhar The facts of the matter are that respondents are a service provider under the category of Information Technology Software Service. Appellants had taken registration as providers of IT Software service on 16.07.2009. In respect of services received prior to registration under cover of invoices, respondents had availed cenv....

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....tment 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'ble High Court in BNP Paribas Sundaram ....