2023 (5) TMI 522 - AT - Service Tax

Levy of Service Tax - banking and other financial services - services to the employers in relation to asset management of Employees Provident Fund, Employees Deposit Linked Insurance Scheme and Employees Pension Scheme - HELD THAT:- In the case of the appellant for the period 01.04.2004 to 31.03.2009, the order dated 01.07.2010 passed by the Commissioner was assailed by the appellant before the Tribunal and the Tribunal, by order dated 13.04.2017, set aside the order passed by the Commissioner and allowed the appeal.

In view of the decision of the Tribunal, with which there are no reason to disagree, the demand confirmed for the period from 01.04.2009 to 30.06.2012 deserves to be set aside.

For the period from 01.07.2012 to 31.03.2014, the Commissioner, Siliguri by a detailed order dated 03.09.2019, in the case of the appellant for the period 01.07.2012 to 31.03.2014, discharged the show cause notice that was issued for demanding service tax on the amount collected by the appellant towards administrative charges and inspection charges.

The Commissioner, Delhi in the order dated 02.03.2023, while adjudicating the two show cause notices issued for the period 2014-2015 and 2015-2016, has also discharged the show cause notice after relying upon the decision of the Tribunal and the Board Circular dated 23.08.2007.

Appeal allowed.