2025 (6) TMI 1965

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....up for hearing together and a common order is being passed. Confirmation of demands on provision of various services by the appellants is the subject matter of the present dispute. 3. In respect of Appeal No. ST/87746/2019, arising out of the impugned order dated 29.05.2019, the original authority has confirmed the service tax demand under the taxable category of Goods Transport Agency (GTA) services, reimbursement of expenses, service rendered to unit of SEZ, services exported outside India and profit/revenue sharing with the sister concerns located abroad. Appellants have contested the demand in the said appeal on the ground that they had supplied the GTA services to the body corporate and as per sub-clause (v) of Rule 2(1)(d) of the S....

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....ipur-II - 2016 (44) S.T.R. 126 (Tri.-Del.) (f) Wardha Power Co. Ltd. Vs. CCE, Nagpur - 2013 (30) S.T.R. 520 (Tri.-Mumbai) (g) Global Stones Pvt. Ltd. Vs. Commissioner of CGST & C.Ex., Jaipur - 2022 (65) G.S. T.L. 97 (Tri.-Del.) 6. With regard to services exported outside the country, the contentions of the appellants are that those were export of service, and the appellants would not be liable for payment of service tax thereon. The appellants had also countered other charges levelled in the impugned order, to state that the adjudged demand confirmed on the appellant would not stand judicial scrutiny. 7. Learned Special Counsel appearing for the Revenue brought to our attention about the impugned order, particularly ....