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2017 (4) TMI 855

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.... (AR) for the respondent Per: M V Ravindran: This appeal is directed against Order-in-Original No:48/STC-I/SKS/11-12 dated 21/12/2011 passed by the Commissioner of Service Tax - I, Mumbai. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding service tax liability on the appellant under the category of 'banking and financial services' for the amounts ....

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....payment of tax will not arise. Learned Counsel relies upon the judgment of the Tribunal in the case of British Airways v. Commissioner of Central Excise (Adjn.), Delhi 2014 (36) STR 598 (Tri. Del.) and Commissioner of Central Excise, Ahmedabad - II V. Reclamation Welding Ltd 2014 (308) ELT 542 (Tri.Ahmd) and Jet Airways V. Commissioner of Service Tax, Mumbai 2016-TIOL-2072-CESTAT-MUM. 6. Learned ....

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....ndisputed that the said ECB is raised for the purpose of capital infusement for the manufacturing activity undertaken by the appellant. We find that the service tax liability arises under Section 66A of the Finance Act, 1994 and is already discharged by the appellant. At the same time we find that there cannot be any intention to evade the service tax liability as the entire service tax paid under....