2025 (1) TMI 538

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....ayan, Authorized Representative for the Department Shri Anand Desai, Chartered Accountant for the Respondent ORDER Present appeal has been filed by the department to assail the Order-in-Appeal No. 399-18-19 dated 28.02.2019 . The facts in brief for the adjudication of the present appeal are that the respondent is engaged in providing 'Banking and other Financial Services' through its branche....

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....Act for failure to furnish true and correct ST-3 returns within the prescribed period was also proposed. The said proposal was initially confirmed vide Order-in-Original No. 20/2018-19 dated 16.11.2018. Appeal against the said order has been rejected vide the impugned order under challenge. Being aggrieved, the department is before this Tribunal. 3. We have heard Shri Anand Narayan, Authorized Re....

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....ant Bank is to settle the payment relating to export/import of trade. For performance of such activity, the Appellant Bank charges service tax to the exporters and there is no dispute about the said charges in this Appeal. The Appellant Bank cannot be said to be the recipient of service for the activities undertaken by the Foreign Banks situated outside India, the charges for which are deducted at....

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....hether such bank can be called as recipient of service. 8. We have also perused the decision of this Tribunal in the case of State Bank of Bikaner & Jaipur (supra) and observe that following is the outcome: "49. It would be seen from the aforesaid order of the Additional Commissioner that two reasons have been assigned for dropping the demand made in the show cause notice. The first is that the....