TMI Blog2009 (6) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement, bills for payments received, etc. from the respondent. Respondent should be given an opportunity to produce records pertaining to clause (d) which they have made in the appeal. - 21 of 2008 - - - Dated:- 23-6-2009 - C.N. Ramachandran Nair and C.K. Abdul Rehim, JJ. Shri P. Parameswaran Nair, ASG, for the Petitioner. Shri T. Sethumadhavan, for the Respondent. [Judgment per: C.N. Ramchandran Nair, J.]. - C.R.: Appeal is filed by the department challenging the order of the Customs, Excise and Service Tax Appellate Tribunal [2008 (9) S.T.R. 246 (Tri. - Bang.)] declaring exemption for the respondent from liability for service tax for the period upto 10-9-2004 based on Annexure A2 notification issued by the Central G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the client; (ii) production of goods on behalf of the client; (iii) provision or service on behalf of the client; or (iv) a service incidental or auxiliary to any activity specified in (i) to (iii) above; (e) services provided to a customer by any body corporate or commercial concern, other than a banking company or a financial institution including a non-banking financial company, in relation to banking and other financial services; . The Tribunal granted exemption to the respondent by relying on clause (e). Standing counsel appearing for the department rightly pointed out that clause (e) has no application for the respondent because respondent was not engaged in rendering banking and other financial services. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under any of the categories (i) to (iii) and if so whether any service rendered is incidental to the items of services mentioned in sub-clauses (i) to (iii) of clause (d). It is only on being satisfied that the services rendered by the respondent falls on clause (d) that the Tribunal should have declared exemption. 3 . Since the matter is not considered by the Tribunal in the light of the interpretation of the notification as above, we set aside the order of the tribunal and remand the matter to the Tribunal for reconsideration of the issue after hearing both sides and after calling for agreement, bills for payments received, etc. from the respondent. Respondent should be given an opportunity to produce records pertaining to clause (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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