Export — the applicant, seeking an advance ruling in respect of the following questions.

1. Whether the design & Development services provided by Lear India to Lear entities situated abroad would amount to Export of service.

2. Whether the design & Development services provided by Lear India to Lear entities situated aboard would fall under the category of OIDAR services.

held that— we find that this authority cannot admit the application in respect of this question because the question raised in the application is already pending before the department under the provisions of this Act as is seen from the SCN issued to the applicant on 27.08.2018.—Lear India Engineering LLP, In Re… [2020] 21 TAXLOK.COM 129 (AAR-Maharashtra)