COMMISSIONER Vs. WARTSILA INDIA LTD.

JUDGEMENT

(1.) This appeal is filed by the Revenue against the order of Customs, Excise & Service Tax Appellate Tribunal ("CESTAT") dtd. 29/11/2019.

(2.) The reframed substantial questions of law are as under:-

(3.) Inso far as question (a) is concerned, both the parties agree that the issue is covered by the decision of this Court in the case of Respondent Assessee itself by the judgment reported in 2019(24) G.S.T.L. 547 Bom, wherein this Court has held that services of procuring orders and passing it to its overseas principal 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 abovereferred decision was challenged before the Hon'ble Supreme Court and the same is admitted along with the other matters. However, the Appellant Revenue has not brought to our attention that the decision of this Court, referred to hereinabove, is stayed. In view thereof and the parties having agreed that the issue raised in question (a) is covered by the decision of this Court, no substantial question of law arises for consideration.