2018 (2) TMI 704 – CESTAT, ALLAHABAD – TMI – Business Auxiliary Services – consideration received for transfer of rights and privileges of export of sugar quota – Held that: – the issue involved in the case of Commissioner of Central Excise & Service Tax, Meerut-I Versus M/s Bajaj Hindusthan Sugar Ltd. [2017 (10) TMI 1055 – CESTAT ALLAHABAD] was same regarding rights and privileges of export of sugar quota and it was held that the said transaction is sale of goods and there was no service involved – appeal dismissed – decided against Revenue. – E/70499/2017-EX[SM] – A/70022/2018-SM[BR] – Dated:- 8-12-2017 – Mr. Anil G. Shakkarwar, Member (Technical) Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Appellant Shri Shubham Agra
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nto passing of impugned Order-in-Appeal through which the proceedings were dropped. Aggrieved by the said order Revenue is before this Tribunal. 3. The grounds of appeal raised by Revenue is that the respondent rendered services relating to promotion or marketing or sale of goods produced or provided by or belonging to their clients and therefore, it was covered under Business Auxiliary Service . 4. Heard the ld. A. R., who has presented the grounds of appeal. 5. Heard the ld. Counsel for the appellant, who has submitted that the issue is no more res-integra in view of the Final Order No. 71097/2017 dated 08/09/2017 passed by this Tribunal in respect of the respondent. The ld. Counsel further submitted that the issue is same in the said Fin
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