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TMI Blog2013 (10) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Ananthan, Cons. For the Respondent : Shri Parmod Kumar, SDR ORDER Per Pradip Kumar Das: The applicant is a Schedule Bank, which gives various facilities like ATM facility, payment through internet, credit card services etc. The debit cards issued by the applicant bank can be used in the ATMs installed by other banks. Similar, is the case of credit cards and such payments are also made in the case of internet-based payments. When such payments made are only by other banks, on the basis of cards or similar authentication or authorisation issued by other applicant bank, making the payment charges amount along with principal amount to the applicant-bank. On the service charges, service tax is payable, which the service p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is confirmed against the applicant for the period Oct. 10 to Dec. 11. 2. Aggrieved by the order, the applicant filed this appeal along with stay petition for waiver of pre-deposit. Arguing for the applicant, the learned consultant for the applicant in his preliminary submission pointed out that the reason given for confirmation in the adjudication order is not the reason raised in the Show Cause Notice. He further draws the attention of the Bench to the proviso under Rule 41 of Service Tax Rules, 1994, which gives certain relaxations in respect of documents based on which credit can be taken by a banking company or a non-banking financial company. The said proviso is extracted below:- He further draws our attention to the provision to R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the mandatory requirement of Rule 9 has not be made and, therefore, credit taken on such documents should be extended. 4. We have considered the submissions of both sides. We do not know that the document based on which credit has been taken is issued by an organization other than an organisation providing the service. But in the facts and circumstances of the case, we are of the view that no loss of revenue has been made out and instead of considering the balance of convenience, it will be unfair to call pre-deposit from the applicant for making pre-deposit for admission of the appeal. Therefore, we grant waiver of pre-deposit of dues arising from the impugned order and here shall be stay on collection of dues arising from the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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