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2021 (7) TMI 1183 - AT - Service TaxLevy of service tax - Banking and Other Financial Services - Interest earned from lending of Gold - Safe-vault services allegedly provided to foreign sellers - period from 01.04.2014 to 31.03.2015 - HELD THAT:- The issue decided by Division Bench of the Tribunal in M/S. INDIAN OVERSEAS BANK VERSUS THE COMMISSIONER OF CENTRAL EXCISE & ST [2020 (3) TMI 751 - CESTAT CHENNAI] and the appeal has been decided in favour of the assess. The submissions, therefore, is that in view of the aforesaid decision, of the Tribunal, the order impugned in the present appeal should be set aside. Appeal allowed - decided in favor of appellant.
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