2009 (5) TMI 78

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....L MEMBER G. Thangaraj for the Appellant. Ms. Joy Kumari Chander for the Respondent. ORDER M.V. Ravindran, Judicial Member - All these four appeals are directed against OIA Nos. 154 and 155/08, dated 2-9-2008. 2. The Appeal Nos. ST 627 and 628/08 are filed by the revenue while Appeal Nos. 647 and 648/08 are filed by the assessee. 3. Since the issue involved in these cases is commo....

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....e sections on the assessee. The adjudicating authority after the due process of law confirmed the demand raised in the show-cause notice and also imposed penalties. 5. Aggrieved by such an order, the assessee preferred an appeal before the learned Commissioner (Appeals) who vide impugned order disposed of the appeals by partly holding in favour of the assessee and partly in favour of the revenu....

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....ion Act and registered with the Reserve Bank of India. It is his submission that the activities like collection of phone bill payment and other collection on behalf of the insurance agencies and the customers of other bankers would fall under the category of "Banking and Financial Services" and that they have been discharging the service tax liability on such activities. It is his submission that ....

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....ubmission that the services provided by the assessee would be classifiable under business auxiliary services. 8. We have considered the submission made at length of both sides and perused the records. The issue involved in this case is whether the activity of collection of phone bill payment, receiving remittances from abroad and distribution of funds from various branches, collection of monthl....