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TMI Blog2025 (4) TMI 1288X X X X Extracts X X X X X X X X Extracts X X X X ..... a, Adv., Ms. Lavanya Dhawan, Adv., Ms. Yasha Goyal, Adv. ORDER PER 1. This appeal under Section 35L of the Central Excise Act, 1944, is at the instance of the Revenue and is directed against the order passed by the Customs, Excise & Service Tax Appellate Tribunal ['the Tribunal'], Bangalore, dated 18th February, 2020, in Service Tax Appeal No. 801 of 2009-DB, by which the Tribunal allowed the appeal filed by the respondent herein - Syndicate Bank. 2. We have heard Mr. V. Chandrashekara Bharathi, learned counsel appearing for the appellant and Mr. T. Suryanarayana, learned senior counsel appearing for the Respondent-Bank (Assessee). 3. The learned counsel appearing for the Revenue submitted that they had raised five issues before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein, the definition of input service is more exhaustive than input. Whether it is input or output service there should be nexus or integral connection with the manufacture of final products as well as the business activity. At the same time, because of the exhaustive definition of input service, the scope of nexus or integral connection is also explained and in fact is specifically provided. Therefore to find out whether there is a nexus or integral connection with the manufacturer of final products. We have to keep in mind the exhaustive definition contained in Input service and then the word used therein, that is, the activities relating to business and then decide whether any particular service would constitute input service. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed the following in paragraph 11, which reads as thus: "11. Regarding the other issues such as inclusion of the value of the services rendered by the branches situated in Jammu & Kashmir in the total taxable value of the appellants; demand of service tax on the commission received in advance, we find that the submissions of the appellants are acceptable in view of the case laws cited by the learned counsel." 6. Learned counsel appearing for the Revenue would submit that there is no discussion as regards the other four issues which were raised by the Revenue. All that has been stated as regards those four issues in paragraph 11, referred to above, is that they are covered by case laws. To a certain extent, the learned counsel appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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