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2023 (7) TMI 756 - AT - Service TaxLevy of Service Tax - Banking and other Financial Services - amount deducted by the foreign bank towards the bank charges - period 2011-12 - HELD 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 in M/S. SKM EGG PRODUCTS EXPORT (I) LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE (APPEALS) , ANNAI MEDU SALEM. [2023 (3) TMI 1384 - CESTAT CHENNAI] wherein this Bench, after following other orders of co-ordinate CESTAT, New Delhi in the cases of M/S. THEME EXPORTS PVT. LTD. VERSUS C.S.T., DELHI [2018 (5) TMI 825 - CESTAT NEW DELHI] and M/S DILEEP INDUSTRIES PVT. LTD. VERSUS CCE, JAIPUR [2017 (10) TMI 1231 - CESTAT NEW DELHI], has held that 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. The issue in the case on hand stands settled in favour of appellant and consequently, the impugned order is set aside - appeal allowed.
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