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Federal Bank Ltd. Versus Commissioner of Central Excise, Nagpur

2016 (4) TMI 984 - CESTAT MUMBAI

Service tax liability - Amount received as interest on discounting of bills and depository services - Chartered Accountant of the appellant bank has stated that commission received on exchange collected on in land bill purchased and discounted during .....

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vices branch and was remitted to the government treasury by Mumbai branch - Held that:- the order of the first appellate authority is incorrect in as much these evidences were over looked by the first appellate authority. Therefore, the impugned orde .....

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ondent : Shri R Nair, EO (AR) ORDER Per M V Ravindran 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 l .....

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which is collected by the appellant bank on bill discounting, we find from the records that at page no. 55, the Chartered Accountant of the appellant assessee bank after going through the entire records has stated that commission received on exchange .....

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2011 (23) S.T.R. 346. 5. The second demand of service tax liability is on the amount received by the appellant on depositary charges collected by the Nagpur Branch. It is seen from the records more specifically from page no.56 that the Chartered Acc .....

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