TMI Blog2014 (11) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... in UK who retained a part of the amount towards collection charges - Held that:- contract for collection is between the appellant and the Bombay branch of the Standard Chartered Bank. Thus both the service provider and service recipient are situated in India and therefore there is no import of service involved. How the Standard Chartered Bank in Mumbai makes arrangement for collection is not the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai. 2. Under the impugned order, the learned appellate authority had upheld confirmation of service tax demand of ₹ 14,69,439/- alongwith interest thereon and also imposition of equal amount of penalties by the adjudicating authority vide order-in-original No. 50/ST-II/Addl.SKS/DN VI/12-13 dated 20.03.2013. Aggrieved of the same the appellant is before us. 3. The learned counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k has discharged the liability on the commission charged by them. Since both the service provider and the service recipient are situated in India, the question of demanding service tax from the appellant in respect of the commission retained by the Standard Chartered Bank in UK does not arise at all. He further submits that for the subsequent period the department has accepted this contention and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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