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TMI Blog2024 (9) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... arious Heads like amounts written of; insurance commission; postal charges recovered and miscellaneous income - HELD THAT:- While the first three categorically do not appear to involve any service by the appellants, learned Consultant for the appellants submits that the miscellaneous income is on account of sale of scrap etc. On the whole, the income appears to be revenue income in nature and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the audit of the records of the appellants, Revenue issued a Show-Cause Notice dated 23.04.2010 proposing to recover service tax along with interest and penalty, for the period October 2004 to March 2008, on various grounds. The appellants, Central Bank of India, challenged the impugned order dated 21.03.2013 which affirms the order dated 29.01.2011 passed by the lower authority. 2. Shri Anan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of Raddi, newspaper etc. He submits that all the above are transactions in money and no specific service on that account has been identified or alleged by the Department. Therefore, the impugned order is not maintainable. He relies on the following cases: Intercontinental Consultants and Technocrats Pvt. Ltd. 2012-TIOL-966-HC-DEL-ST [upheld 2018(3) TMI 357 (SC)] Malabar Management Services Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is on account of sale of scrap etc. On the whole, the income appears to be revenue income in nature and not a consideration towards any taxable service rendered by the appellants. It is the responsibility of the Revenue to identify the service provider, the service rendered and the remuneration received before proceeding to recover service tax. No such effort has been made. Moreover, the case is m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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