TMI Blog2018 (4) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... I 1231 - CESTAT NEW DELHI], where it was held that The foreign banks while remitting the money to the Indian Bank, deduct their charges for collection of bills which in turn are charged by the Indian Banks from the appellants. When it is so, then the appellant are not entitled to pay the service tax - demand not sustainable - appeal allowed - decided in favor of appellant. - ST/88384/2014 - A/858 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demands were confirmed against the Appellant alongwith imposition of penalty u/s 76,77 and 78 of the FA, 1994. The adjudication order was upheld by the Appellate Commissioner. Hence the present appeal before us. 2. Heard Shri Prasad Parnjape, Ld. Advocate for the Appellant and Shri Vivek Dwivedi, ld. Asstt. Commr. (AR) for the revenue who reiterated the findings of the Commissioner (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or collection of bills which in turn are charged by the Indian Banks from the appellants. When it is so, then the appellant are not entitled to pay the service tax. The identical issue has come up before the Tribunal in the case of Greenply Industries Ltd. vs. CCE, Jaipur (Final Order No. 50149/2014 dated 03.01.2014) where it was observed that- 4. We find that no documents have been produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not sustainable, the same is set aside and appeal is allowed . 5. By following our earlier decision (supra), we allow the claim of the appellant in this regard. In view of above order passed by the Tribunal and following the ratio of same we hold that the demand and penalties imposed against the Appellant in present case is not sustainable. We therefore set aside the impugned order and a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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