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TMI Blog2023 (8) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... le service. A similar matter came to be decided by a co-ordinate Bench of this Tribunal in the case of M/S. SKM EGG PRODUCTS EXPORT (I) LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) , ANNAI MEDU SALEM. [ 2023 (3) TMI 1384 - CESTAT CHENNAI] , where relying in the case of M/S. THEME EXPORTS PVT. LTD. VERSUS C.S.T., DELHI [ 2018 (5) TMI 825 - CESTAT NEW DELHI] it was held that The foreign banks while remitting the money to the Indian Bank, deduct their charges for collection of bills which in turn are charged by the Indian Banks from the appellants. When it is so, then the appellant are not entitled to pay the service tax. The matter is squarely covered by the judgment - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... inal authority vide Order in Original dated 7.6.2013 confirmed the service tax demand of Rs.3,56,283/- with applicable interest under section 75 and a penalty of Rs.3,56,283/- under section 78 of the Finance Act, 1994 and penalty of @ Rs.200/- per day or Rs.1,000/- whichever is higher on them for non-registration under section 77(1)(a) of the Finance Act, 1994 was imposed. Aggrieved against the Order in Original, the appellant filed appeal before Commissioner (Appeals) who vide the impugned order rejected the appeal filed by the appellant. Hence assailing the order and its findings, the appellant is now before the Tribunal. 3. No cross-objections were filed by the respondent department. 4. We have heard learned counsel Shri S. Durairaj fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the service "Banking and other Financial Service" for the period 2006-2007 to 2010- 2011? The other issues involved are whether invocation of extended period and imposition of penalties are sustainable in the facts of the case? 5.2 We find that the appellants have submitted the documents for realization of export sale proceeds to their bank namely SBI, which in turn has used the services of the foreign bank for collection of export sale proceeds. Obviously, the foreign banks who have rendered their services, have deducted their charges while remitting the export sale proceeds to SBI. The appellant has never dealt with the foreign bank on his own and the Banking and Other Financial Service if at all was rendered only to SBI. Amount c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs. CCE, Jaipur (Final Order No. 50149/2014 dated 03.01.2014) where it was observed that- "4. We find that no documents have been produced showing that foreign bank has charged any amount from the appellant directly. The facts as narrated in the impugned order clearly indicate that it is the ING Vyasa Bank who had paid the charges to the foreign bank. In view of this, the appellant cannot be treated as service recipient and no service tax can be charged under Section 66A read with Rule 2 (1)(2)(iv) of the Service Tax Rules, 1994. Moreover, we also find that in appellants own case for the previous period similar order had been passed by the original adjudicating authority and on appeal being filed against the same, the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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