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State Bank of India Versus Commissioner of Central Excise, Nashik

2015 (6) TMI 958 - CESTAT MUMBAI

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 .....

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de this amount as a taxable amount as a consideration for the services under the provisions of Section 67 of the Finance Act, 1994. This very identical issue of discharge of service tax liability of the reimbursement of the actual expenses was consid .....

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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. Depart .....

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Venkatesh Iyer, Adv. For the Respondent : Shri B Kumar Iyer, Supdt. (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. IPL/202 NSK/2008 dated 15.10.2008. 2. Heard both sides and perused the record. 3. On perusal of th .....

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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 .....

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well as the Adjudicating Authority's order seeks to rely upon Rule 5(i) of the Service Tax (Determination of Value) Rules, 2006 to include this amount as a taxable amount as a consideration for the services under the provisions of Section 67 of t .....

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