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2023 (10) TMI 745 - AT - Service TaxNon-payment of service tax - commission amount received from RBI for doing government related business transaction - HELD THAT:- The issue involved in the present case is squarely covered by the Larger Bench of the Tribunal in the case of CCE & S.T. CHANDIGARH VERSUS STATE BANK OF PATIALA [2016 (10) TMI 800 - CESTAT NEW DELHI] wherein the Larger Bench of the Tribunal has observed once State Bank of Patiala has been appointed as agent of RBI, it is transacting Government business which is in the nature of a sovereign function performed on behalf of the Government and hence not liable to Service Tax. The impugned order is not sustainable - Appeal allowed.
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