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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 ..... lant Shri Aneesh Dewan and Shri Yashpal Singh, Authorised Representatives for the Respondent ORDER On the basis 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... companies; Rs.53,324/- on account of recovery of postal charges from their customers and Rs.51,785/- on account of sale 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 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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 a consideration towards any taxable service rendered by the appellants. It is the responsibility of the Revenue to identify the service p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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