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TMI Blog2009 (5) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... he said services in the form of commission, but that does not mean that the said activity would fall under different class of services, i.e., business auxiliary services. We find that the issue in this case is squarely covered by our Final Orders 68-70/08 and 1333/08. The contention of the revenue that they have not accepted our Final Order is not a valid reason for confirming the demand. In view of this we allow the assessee’s appeal and reject the revenue appeals - ST/627, 628, 647 AND 648/2008 - 662 TO 665/2009 - Dated:- 12-5-2009 - T.K. JAYARAMAN, TECHNICAL MEMBER and M.V. RAVINDRAN, JUDICIAL MEMBER G. Thangaraj for the Appellant. Ms. Joy Kumari Chander for the Respondent. ORDER M.V. Ravindran, Judicial Member - All ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals) is as under: "I have carefully gone through the records of the case. The order of the Hon'ble CESTAT in Final Order Nos. 68-70/2008, dated 23-1-2008 in the appellants own case in an identical situation was produced. It has been held that the activity of collection of bills on behalf of BSNL comes under cash management service and is exempted and therefore cannot be brought under any other services. Respectfully following this line of decision, I allow the appeal only to the extent of this particular service. The rest of the Order-in-Original is upheld. Penalty is also reduced proportionately." 6. Learned Cost Accountant appearing on behalf of the assessee would submit that the assessee is a Bank incorporated under the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill payment, receiving remittances from abroad and distribution of funds from various branches, collection of monthly bills on behalf of cellular companies, issuing Demand Drafts on behalf of UTI Banks and providing assistance to various banks for collection of instruments thereon in certain specified counters where the assessee has got branches would fall under the category of business auxiliary services. It can be seen that the said activity as enumerated above are done by the assessee, in the line of business of 'banking and financial services'. Collection of telephone bills, arrangement for drawing DDs, arranging payment collection services for insurance policy etc., would in our view fall within the services rendered by the assessee fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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