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TMI Blog2025 (1) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... rayan, Authorized Representative for the Department Shri Anand Desai, Chartered Accountant for the Respondent ORDER Present appeal has been filed by the department to assail the Order-in-Appeal No. 399-18-19 dated 28.02.2019 . The facts in brief for the adjudication of the present appeal are that the respondent is engaged in providing 'Banking and other Financial Services' through its branch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act for failure to furnish true and correct ST-3 returns within the prescribed period was also proposed. The said proposal was initially confirmed vide Order-in-Original No. 20/2018-19 dated 16.11.2018. Appeal against the said order has been rejected vide the impugned order under challenge. Being aggrieved, the department is before this Tribunal. 3. We have heard Shri Anand Narayan, Authorized R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Bank is to settle the payment relating to export/import of trade. For performance of such activity, the Appellant Bank charges service tax to the exporters and there is no dispute about the said charges in this Appeal. The Appellant Bank cannot be said to be the recipient of service for the activities undertaken by the Foreign Banks situated outside India, the charges for which are deducted a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whether such bank can be called as recipient of service. 8. We have also perused the decision of this Tribunal in the case of State Bank of Bikaner & Jaipur (supra) and observe that following is the outcome: "49. It would be seen from the aforesaid order of the Additional Commissioner that two reasons have been assigned for dropping the demand made in the show cause notice. The first is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Additional Commissioner has been set aside." 9. We further observe that the facts of the present case are squarely covered under the said decision. Hence, we do not find any reason to differ there from. 10. In the order under challenge (O-I-A dated 28.02.2019) the appellant (bank in India) is denied to be the recipient of any service by the foreign banks and as such is denied to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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