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TMI Blog2016 (11) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... ory of "Banking and Other Financial Services". Once by detailed findings, the tribunal concluded that the services is classifiable under banking and other financial services, there is no purpose to discuss that whether the claim of the appellant on the services of telecommunication services is correct or not. Therefore by classifying the services in question under banking and financial services it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air, Member (Judicial) and Mr. Raju, Member (Technical) Shri. Bhavin Mehta, C.A. for the Appellants Shri. Roopam Kapoor, Commissioner(A.R.) for the Respondent ORDER The ROM application filed by the applicant for rectification in the final order No. A/85320-85323/16/SMB dated 24/11/15 pronounced on 11/ 1/2016 passed by this Tribunal. The issue involved in the appeal is demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial services therefore there was no need to discuss that whether the same service is classifiable in any other category. As regard the issue of limitation the Tribunal has correctly held that extended period is inapplicable for the reason that the appellant had not disclosed the transaction of the services to the department. In this regard detailed finding was given in para 7.6 of Bank of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services of telecommunication services is correct or not. Therefore by classifying the services in question under banking and financial services it stands concluded that the telecommunication services as claimed by the appellant is not relevant. As regard the issue of limitation, the fact and circumstances of the present case as well as case of the bank of Baroda are absolutely identical. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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