2026 (8) TMI 1701

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....r the Appellant : Sri Akash B. Shetty, Advocate For the Respondent : V/O Dated 22.03.2022 Service Of Notice to Respondent is H/S ORAL JUDGMENT PER: HON'BLE DR. JUSTICE K. MANMADHA RAO: Heard learned counsel appearing for the appellant/Revenue. 2. This appeal is filed by the Revenue under Section 35G of the Central Excise Act, 1944 assailing the Final Order Nos.20557-20559/2019 d....

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....ssee were covered under Rule 3(1)(iii) of the Export of Service Rules, 2005 and Board Circular No.111/05/2009-ST dated 24.02.2009. The appeals preferred by the Revenue came to be dismissed by the Tribunal under the impugned Final Order dated 18.07.2019. 4. The Revenue contends that the marketing and promotional services rendered by the respondent in India could not have been treated as export o....