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2015 (6) TMI 958 - CESTAT MUMBAI

2015 (6) TMI 958 - CESTAT MUMBAI - TMI - Banking and financial services - valuation - inclusion of reimbursement of expenses - appellant contends that postage and telegraph and courier services are engaged by them for correspondence and they only claim the actual amount which has been paid by them to this service provider and also pay service tax to the service provider - Held that:- Impugned order as well as the Adjudicating Authority's order seeks to rely upon Rule 5(i) of the Service Tax (Det .....

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of Value) Rules, 2006 holding that these provisions are ultra vires of Section 67 of the Finance Act, 1994. - Since the provisions on which reliance was placed to confirm the service tax liability have been struck down, we do not find any merits in the arguments put forth by the ld. Departmental Representative. The impugned order is unsustainable and is liable to be set aside - Decided in favour of assessee. - Appeal No. ST/08/09-Mum - Dated:- 7-4-2015 - M V Ravindran, Member (J) And P S Pruthi .....

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rges, courier charges. It is the case of the revenue that these charges are collected by the appellant from their customers in course of renting their services of "Banking and financial services". It is the case of the appellant that postage and telegraph and courier services are engaged by them for correspondence and they only claim the actual amount which has been paid by them to this service provider and also pay service tax to the service provider. 4. We find that the issue is no m .....

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