9911796707
TMI Blog2014 (1) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... a transaction fee to be paid every time by a customer of the bank on availing the facility of ATMs successfully - accessibility to the ATM being provided to the bank customer did not put the customer in possession of ATM or any part thereof and the element of sales is not involved - Decided in favor of assessee. - Appeal No. 413 of 2013 - - - Dated:- 15-11-2013 - MR. HARBANS LAL, CHAIRMAN For the Appellant: Mr. Amit Bajaj, Advocate, counsel. For the Respondent : Mr. Rajat Barisal, Assistant Advocate General ORDER This appeal is directed against the order dated 19.3.2013 passed by the Deputy Excise and Taxation Comlmissioner(Appeals)-cum-Joint Director (Investigation), Patiala Division, Patiala, whereby, he dismissed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... la vide his order dated 19.3.2013, where-against, this appeal has been filed. I have heard the Ld. Counsel for the parties, besides perusing the record with due care and circumspection. Mr. Amit Bajaj, Advocate appearing on behalf of the appellant-dealer urged with a good deal of force that the goods were being imported in the State of Punjab alongwith proper and genuine documents and no defect in the documents accompanying the goods was pointed out by the designated officer. The goods were voluntarily reported at the Information Collection Centre, which fact also finds mention in the order of lower appellate authority. There was no violation of provisions of Section 51 of the Act, 2005. The penalty in this case has been levied and furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r did not put the customer in possession of ATM or any part thereof and the element of sales is not involved. The Id. State Counsel has argued on the lines of the penalty order. Mr. Rajat Bansal, Id. Assistant Advocate General for the State could not distinguish Transactions Solutions International (India) Pvt. Ltd., New Delhi in any manner. I have well considered the above contentions. This issue involved in this matter is sequarely covered by the decisions of this Tribunal rendered in Transactions Solutions International (India) Pvt. Ltd., New Delhi (Supra). Sequelly, this appeal is accepted and the orders passed by both the authorities below being patently bad in law are set- aside. Pronounced in the open Court 15th November, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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