Commissioner of Central Excise, Bangalore VS Syndicate Bank

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE
P.G. CHACKO, M. VEERAIYAN, JJ.
Commissioner of Central Excise, Bangalore -Appellant
Versus
Syndicate Bank -Respondent
FINAL ORDER NO. 403 OF 2012 MISC. ORDER NO. 500 OF 2012 APPEAL NOS. ST/COD/177 OF 2011 AND ST/1867 OF 2011, 403 of 2012, 500 of 2012, 177 of 2011, 1867 of 2012
Decided On : 13-06-2012

Advocates Appeared:
M.M. Ravi Rajendran,Ms. Lalitha

ORDER

P.G. Chacko, Judicial Member - The department's appeal is delayed by 22 days for which satisfactory explanation is forthcoming. The COD application is therefore allowed.

2. The learned counsel for the respondent submits that the issue involved in the case is no longer res Integra inasmuch as the service received by a person resident in India from abroad prior to enactment of Section 66A of the Finance Act, 1994 was held to be not liable to service tax in the hands of the recipient in the case of Indian NationalShipowners Association v. Union of India [2009] 18 STT 212 (Bom.) and the said decision of the High Court has been accepted by CBEC in Circular dated 26/9/2011 and the present appeal of the department is against dropping of demand of service tax on "Banking and Financial Services" received by the respondent from the service provider located abroad without any office in India, prior to 18/4/2006. Obviously the dropping of such demand is in accordance with law as interpreted by the Hon'ble High Court in the aforesaid decision. The appeal is dismissed.

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