TMI Blog2018 (1) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ut examining the law relating to levy of service tax? - appellant says that larger Bench of this Tribunal has already decided the issue by its order dated 17.10.2016 in the case of Commissioner of Central Excise & Service Tax-III Vs. State Bank of Patiala [2016 (10) TMI 800 - CESTAT NEW DELHI] - Held that: - It may be stated that while deciding the question referred to the larger Bench, at no stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it which were not taxable service and refund of such taxes paid be made and no time bar applies to such refund of tax paid under mistake, Revenue denies the refund on the ground of taxaibility. 2. Appellant bank pleads that the services provided by it in respect of (i) disbursing pension to the Pensioners and making salary payment; (ii) Making payment to various parties/ venders for and behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that there is no question of allowance of any benefit in terms of the aforesaid notification. 4. Heard both sides and perused the records. 5. When the order of the appellate Commissioner is read, it demonstrates that he has only examined the question of admissibility of refund of tax without examining the law relating to levy of service tax. Learned DR points out that the very leviability ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Financial Service is entitled to exemption from service tax on the ground that the banking company providing such taxable service is an agent of the Reserve Bank of India and thus entitled to exemptions specified in clause (i) of Notification No.22/2006-ST dated 31.3.2006. (emphasis supplied) 7. It may be stated that while deciding the question referred to the larger Bench, at no stage, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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