2011 (11) TMI 164

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....r.B.S.V. Murthy:   Bank of India, Corporate Banking Branch, Ahmedabad is registered as service provider in respect of Banking & other Financial Service. On the ground that the assessee did not pay Service Tax on Postal charges incurred by them in respect of various services, proceedings were initiated. The period involved is from 10.09.04 to 17.04.06 and the amount of Service Tax demanded i....

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....ctual basis. He submits that in their own case, in respect of another branch, the matter had come up before Commissioner (Appeals), who held that such charges recovered on behalf of the customers are not liable to Service Tax in OIA No.166/2011(STC)/K.ANPAZHAKAN/Commr.(A)/Ahd, dt.8.7.11.  He fairly admits that he is not aware as to whether any appeal has been filed. Further, he also submits t....

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....d extended period could not have been applied for demanding Service Tax. As submitted by ld.Chartered Accountant, order of the Commissioner (Appeals) cited above is in respect of very same Bank but another branch and has taken a view that such charges are not leviable to Service Tax. When the Commissioner (Appeals) himself took a view that such charges are not includible for payment of Service Tax....