2016 (4) TMI 984

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n This appeal is directed against Order-in-Appeal No. ST/369/NGP/2010 dated 18/10/2010. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the amount received as interest on discounting of bills and depository services for the period 1.4.2005 to 31.3.2008. 4. On perusal of records we find that amounts on which service tax l .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Accountant of the appellant bank on verification of the books of account has stated that service tax on the depositary charges collected by Nagpur branch, is discharged by the Mumbai depositary services branch and was remitted to the government treasury by Mumbai branch. We also find that the amounts collected as interest on the bill discounting is evidenced by various vouchers annexed to the appe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X