2023 (6) TMI 1003

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent : Mr. Gopal Mundhra, a/w. Ms. Virangana Wadhwan, Ms. Bhargavi Shukla, Mr. Raghav Khandelwal, i/b. Economic Laws Practice,. P.C:- This appeal is filed by the Revenue against the order of Customs, Excise & Service Tax Appellate Tribunal ("CESTAT") dated 29th November 2019. 2. The reframed substantial questions of law are as under:- (a) Whether, under the facts and circums....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ncipal and receiving payments for the same in foreign exchange is an activity of export of services covered by the Export of Services Rules, 2005. This Court has refused to entertain the substantial question of law, since the issue was covered by various decisions of this Court, which are referred to in para 8 of the said decision. The Appellant Revenue has brought to our attention that the above-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ieval Services" as contended by the Revenue. The Tribunal has given a finding of fact in para 10 of its order that the Respondent Assessee has discharged its tax liability by treating license fee paid to overseas entity under reverse charge mechanism under the entry "Information Technology Software Service" since 16th May 2008. The Appellant Revenue has accepted the classification of the said serv....