2011 (8) TMI 241

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..... missed for non-compliance, we remand the matter to Commissioner(Appeals), to reconsider the issue afresh without insisting for any pre-deposit, as we have already recorded that the issue is prima facie covered by the decisions of this Bench - Stay Petition as also appeal gets disposed of - ST/438/2010 - - - Dated:- 23-8-2011 - Mr.M.V. Ravindran, Dr. P. Babu, JJ. Shri Nitesh Jain, Chartere .....

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..... s and non-payment of Service Tax liability on NSE/BSE transaction charges, which fall under the category of Banking and other Financial services. 4. Ld.Chartered Accountant submits that in an identical situation in the case of Rajvi Stocking Broking Ltd Vs. CST Ahmedabad 2010-TIOL-923-CESTAT-AHM, had clearly held that prior to May 2008, such charges should not be included in the gross in the v .....

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..... . Vs. CST Ahmedabad 2009-TIOL-1322-CESTAT-AHM(supra). 7. In view of this, we allow the application for waiver of pre-deposit of the amounts involved and take the appeal for disposal. Since the appeal is dismissed for non-compliance, we remand the matter to Commissioner(Appeals), to reconsider the issue afresh without insisting for any pre-deposit, as we have already recorded that the issue is .....

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