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TMI Blog2025 (1) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... ent and no service tax can be charged under Section 66A read with Rule 2 (1)(2)(iv) of the Service Tax Rules, 1994. Conclusion - The appellant cannot be treated as service recipient and no service tax can be charged under Section 66A read with Rule 2 (1)(2)(iv) of the Service Tax Rules, 1994. Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Hence, the present appeal filed by the Appellant before this forum. 3. The main contentions of the Appellant as specified in the Grounds of Appeal have been summarised below: - i. That the Appellant was engaging the services of State Bank of India for collection of bills and there are no direct dealings with buyer's bank whatsoever as the buyer is engaging his own bank for collection and negotiations with SBI. In this regard it was pointed out that SBI charges service tax on total invoice value before all deductions including foreign bank charges. Hence it was averred that the buyer's bank was not providing any service to the Appellant directly and hence Section 66A is not applicable and service tax not payable on the bank ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ully considered the submissions made by both the sides and also evidences available on records. 7. The issue which arises for consideration in this appeal is whether Bank charges deducted by the Foreign Banks are taxable on reverse charge basis under the service of "Banking and other Financial Service"? 8. We find that the very same issue involving the same Appellant was decided in their favour by this Tribunal in Appeal No. ST/40567/2014 vide Final Order No. 40555/2023 dated 14.07.2023 wherein it was held as follows: - "7. We find that the very same issue has been settled in favour of the appellant in its own case in Service Tax Appeal No. 40204 of 2013 decided by this very Bench vide Final Order No. 40223 of 2023 dated 31.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id down by the Tribunal in the case of M/s. Dileep Industries Pvt. Ltd. Vs. CCE, Jaipur (supra), where the Tribunal held as under:- "4. We find that the issue arising out of present dispute is no more res integra, in view of the decision of this Tribunal in the case of M/s. Dileep Industries Pvt. Ltd. Vs. CCE, Jaipur -2017 (10) TMI 1231-CESTAT, New Delhi. The relevant paragraph in the said decision is extracted herein below: - "4. After hearing both the parties and on perusal of record, it appears that the first issue is pertaining to the collection charges of the Indian bankers who in turn send the same to the appellant for collection to the foreign bankers. The department has demanded Rs. 2,37,087/- from the appellant. From the record ..... X X X X Extracts X X X X X X X X Extracts X X X X
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