2018 (1) TMI 4

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....Advocate - for Appellant Shri M.K. Sarangi, Jt. Commr. (AR) - for Respondent ORDER Per: Dr. D.N. Panda Both sides are in appeal. While assessee's raises the issue that taxes having been paid on certain services provided by it which were not taxable service and refund of such taxes paid be made and no time bar applies to such refund of tax paid under mistake, Revenue denies the refund o....

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....ot being taxable, there should be refund of the taxes paid by appellant. 3. Revenue pleads that when show-cause notice dated 27.7.2011 copy of which is available at page 105 and 106 of the 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 o....

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....was "Whether qua Notification No.22/2006-ST dated 31.5.2006, the commission received from the Reserve Bank of India by a scheduled bank (entrusted with functions of transaction of Govt. Business) 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....