TaxTMI 
TaxTMI 
2017 (12) TMI 1027
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....er: Dr. D.N. Panda Assessee raises the issue that taxes having been paid on certain services provided by it which were not taxable service, refund of such taxes paid be made to it and no time bar applies to such refund of tax paid under mistake. 2. Appellant bank pleads that the services provided by it in respect of (i) disbursing pension to the Pensioners and making salary payment; (ii) Making ....
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....he appeal record) is examined that demonstrates that there is no question of allowance of any benefit in terms of the aforesaid notification. 4. Heard both sides and perused the records. 5. When the order of the appellate Commissioner is read, it demonstrates that he has only examined the question of admissibility of refund of tax without examining the law relating to levy of service tax. Learne....
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....) for rendition of 'Banking or Financial Service' is entitled to exemption from service tax on the ground that the banking company providing such taxable service is an agent of the Reserve Bank of India and thus entitled to exemptions specified in clause (i) of Notification No.22/2006-ST dated 31.3.2006." (Emphasis supplied) 7. It may be stated that while deciding the question referred to the la....