2016 (4) TMI 1383

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.... counsel appearing for the respondent. The short issue that arises for decision in this appeal is as to whether the CESTAT was justified in holding that the respondent KSFE was not liable to service tax for the transactions which were subject of consideration. 2. In Muthoot FinCorp. Ltd. v. CCE, Visakhapatnam [2010 (17) S.T.R. 303 (Tri. - Bang.)], the Tribunal had taken the view that similar....