TMI Blog2016 (10) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly are not liable to pay service tax. - Decided in favor of assessee. - ST/112/2006-DB - Final Order No. 20923 / 2016 - Dated:- 6-10-2016 - Shri S.S Garg, Judicial Member And Shri Ashok K. Arya, Technical Member Shri Raghavendra B. Hanjer, Advocate For the Appellant Shri Parashiva Murthy, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the order passed by the Commissioner (Appeals) vide his order dated 28.01.2006 rejecting the appeal of the appellant and upholding the order of Assistant Commissioner. Briefly the facts of the present case are that the appellant is a partnership firm and has entered into an agreement with Citi Bank for providing various services which are listed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... One only) along with interest and also imposed equal amount of penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals) who vide his Order dated 28.01.2006 rejected the appeal and upheld the order of the Assistant Commissioner. Aggrieved by the said order, the appellant filed appeal before the Tribunal and the Tribunal vide its Order dated 03.09.2007 allowed the appeal by holding that the appellants are entitled for exemption under Sl. No. (e) of the Notification No. 25/2004-ST. Against the order of the Tribunal, the department filed an appeal before the Hon ble High Court of Kerala and the High Court vide its order dated 23.06.2009 held that the appellant is not entitled for exemption under Clause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification No. 25/2004-ST dated September 10, 2004 which are reproduced herein below: (d) services provided to a client by a commercial concern in relation to the following business auxiliary services namely, - (i) procurement of goods or services, which are inputs for the client; (ii) production of goods on behalf of the client; (iii) provision of service on behalf of the client; or (iv) a service incidental or auxiliary to any activity specified in (i) to (iii) above; (e) services provided to a customer by any body corporate or commercial concern, other than a banking company or a financial institution including a non-banking financial company, in relation to banking and other financial services 4. On t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
