2021 (10) TMI 848

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....litha, Cons. for the Appellant Shri Rajaraman, Authorized Representative for the Respondent ORDER Brief facts are that the appellant is engaged in providing taxable service under Banking and other Financial Services. During the course of audit of accounts, it was noticed that they had received certain amounts under the head Postal Recovery Charges from their customers. It appeared to the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... value as decided by the Hon'ble Supreme Court in the case of M/s. Inter-continental Consultant and Technocrats Pvt. Ltd., reported in 2018 (3) TMI 357 SC. It is also submitted by her that on the very same issue the Tribunal in the case of M/s. State Bank of India and M/s. Andhra Bank by its decision reported in 2018 (6) TMI 1428 CESTAT HYDERABAD has held that the said postal charges are not to be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g the tax liability. The amendment in this regard so as to include reimbursable expenses also in the gross amount came to be introduced only w.e.f. 14th May, 2015. 6. The issue stands decided by the judgment of the Hon'ble Supreme Court in the case of Union of India and Another Vs. M/s. Inter-continental Consultants and Technocrats Pvt. Ltd., (supra). The said decision has been followed by the ....