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TMI Blog2017 (12) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... and overreach the jurisdiction of the Apex Court - appeal is remanded to the adjudicating authority. - ST/115/10 - A/90843/2017 - Dated:- 24-10-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member Shri Mahesh Raichandani, Advocate - for Appellant Shri M.K. Sarangi, Jt. Commr. (AR) - for Respondent ORDER Per: Dr. D.N. Panda Assessee raises the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that there shall be no exemption granted to the appellant since above said services are taxable. But appellant objects to this, submitting that provision of above services not being taxable, there should be refund of the taxes paid by appellant. 3. Revenue pleads that when show-cause notice dated 27.7.2011 (copy of which is available at page 9 to 12 of the appeal record) is examined that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 17.10.2016 in the case of Commissioner of Central Excise Service Tax-III Vs. State Bank of Patiala reported in 2016-TIOL-2849-CESTAT-DEL-LB. The question before Larger Bench was Whether qua Notification No.22/2006-ST dated 31.5.2006, the commission received from the Reserve Bank of India by a scheduled bank (entrusted with functions of transaction of Govt. Business) for rendition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in such cases are pending before Apex Court, following the judgment of Apex Court in the case of Union of India Vs. West Coast Paper Ltd. - 2004 (164) ELT 375 (SC). 8. In view of the above, we send back the matter to the learned adjudicating authority, who shall do the needful on the basis of outcome of aforesaid two cases, following due process of justice. 9. In result, appeal is rem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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