2026 (3) TMI 243

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....rd subject to just exceptions. 2. Application is, accordingly, disposed of. STA-16-2025 1. Prayer in this appeal is for setting aside order No. FO/ST/A/60692/2023-ST dated 08.12.2023 passed by Customs, Central Excise and Service Tax Appellate Tribunal, Chandigarh (for short - 'the Tribunal') in STA No. 56266 of 2013. 2. Learned counsel for appellant submits that question of law which arises in this appeal is: "Whether the services in question rendered by the respondent i.e. Carrier India to Carrier China, are classifiable as Business Auxiliary Services (BAS), qualify as 'export of service' under the Export of Service Rules, 2005 and would be exigible to tax under category of Business Auxiliary Service as provided under ....

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....Auxiliary Services under Section 65(19) (iv) of Finance Act, 1994 and was not discharging service tax thereon by treating them as export of services. Show cause notice dated 03.10.2008 was issued to the Assessee for the period 19.04.2006 to 28.02.2008 proposing a demand of Rs. 6,27,02,040/- on the ground that BAS services rendered by Assessee do not qualify as export of services as the same are being used by Indian customers in India. Three other show causes notices were also issued on identical ground for the period 01.03.2008 to 31.03.2010 proposing a demand of Rs. 7,56,41,681/-. Commissioner of Service Tax, New Delhi after adjudicating all the four show cause notices, vide common order dated 31.12.2012, confirmed demand of Rs. 13,83,43,7....

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....allenging decision of High Court of Bombay in A.T.E. Enterprises Pvt. Ltd., supra, therefore, it cannot be considered as final and binding upon the Department. It is, thus, prayed in the appeal that impugned order dated 08.12.2023 be set aside as it has been incorrectly held by learned Tribunal that Business Auxiliary Service rendered by respondent - Assessee qualifies as export of service. 6. It is brought to our notice that issue as raised in this appeal stands authoritatively decided by Hon'ble the Supreme Court in the case of Commissioner of Service Tax-III versus M/s Vodafone India Limited, 2025 INSC 914 alongwith connected appeals. In the case of M/s Vodafone India Limited, supra, there was an agreement between the Assessee and For....