9911796707
TMI Blog2024 (6) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... eign bank and Indian bank, at the most, any taxable service involve, it is between the foreign bank and the Indian bank and Indian bank is liable to pay service tax. As per the submission of the appellant, the Indian bank has discharged service tax and collected from the appellant. As regards the appellant s status is concerned, the appellant is not recipient of service. The issue is no longer res-integra - Accordingly, the demand in the present case is not sustainable hence, the impugned order is set-aside - appeal is allowed. - HON BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) Shri VinayKansara , Advocate for the Appellant Shri P. Ganesan , Superintendent ( AR ) for the Respondent ORDER RAM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax from the appellant which imply that the Indian bank as a service recipient has paid the service tax therefore, no service tax demand exists on the appellant. He placed reliance on the following judgments:- (a) Kalptaru Power Transmission vs. CCE - 2023 (69) GSTL 54 (Tri.-Ahmd.) (b) Raymond Limitedvs. CCE - 2018 (19) GSTL 270 (Tri.) (c) Dileep Industries Pvt. Limited vs. CCE - 2017-TIOL-3755-CESTAT-DEL (d) Theme Exports Pvt. Limitedvs. CCE - 2019 (26) GSTL 104 (Tri.) (e) Green Ply Industries Limitedvs. CCE 2015 (38) STR 605 (T) He also submits that the demand is not sustainable on limitation also as the appellant was entitled for Cenvatif at all they are liable to pay service tax. Therefore, being Revenue neutrality, no extended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice received in India under Section 66A of the Finance Act, 1994 as the same were provided from foreign country and payment were made by them as the amount was debited from their due amount and the appellants are liable to pay service tax along with interest and penalty. The demands were confirmed against the appellant along with imposition of penalty u/s 76, 77 and 78 of the FA, 1994. The adjudication order was upheld by the Appellate Commissioner. Hence the present appeal before us. 2. Heard Shri Prasad Paranjape, Ld. Advocate for the appellant and Shri VivekDwivedi, Ld. Asstt. Commr. (AR) for the Revenue who reiterated the findings of the Commissioner (Appeals). 3. We find that the issue is no more disputed and stands resolved by the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eover, 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 Commissioner (Appeals), vide his order-in-appeal dated 12-11-2008 has set aside that order and as per the appellants counsel, no appeal has been filed against that order. In view of this, the impugned order is not sustainable, the same is set aside and appeal is allowed. 5. By following our earlier decision (supra), we allow the claim of the appellant in this regard. 4. In view of above order passed by the Tribunal and following the ratio of same we hold that the demand and penalties imposed against the appellant in present case is not sustainable. We the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charge mechanism and that it is ING Vyasa Bank which has received the services, from the foreign bank for which the Service Tax cannot be demanded from the appellant. He, therefore, pleaded that impugned order is not correct. 4. Shri R. Puri, learned DR defended the impugned order by reiterating the finding of the Commissioner (Appeals). 5. We have considered the submissions from both sides and perused the records. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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