Cce, Panchkula vs M/S State Bank Of India

[Arising out of Order-in-Appeal No. 3-21/ST/PKL/2008 dated 29.12.2008 passed by the Commissioner of Central Excise (Appeals), New Delhi]

For Approval & Signature :

Honble Mr. Ashok Jindal, Member (Judicial)

Honble Mr. R.K. Singh, Member (Technical)

1. Whether Press Reporter may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether their Lordships wish to see the fair copy of the order?

4. Whether order is to be circulated to the Department Authorities?

CCE, Panchkula Appellant

Vs.

M/s State Bank of India Respondent

Appearance:

Shri Amresh Jain, D.R. - for the Appellant

Shri Abhay Gupta, Advocate - for the Respondent

Coram : Honble Mr. Ashok Jindal, Member (Judicial)

Honble Mr. R.K. Singh, Member (Technical)

F. Order No. 50054-50072/2015

Per Ashok Jindal :

Revenue is in appeals against the impugned orders.

2. The issue involved in the matter is that whether post and telegraph charges collected by the respondent are includible in the gross amount charged by the appellant under the category of banking and financial institution services or not.

3. The identical issue came before this Tribunal in respondents own case for their other branches wherein this Tribunal vide Final Order No. 53931-53935/2014 dated 29.8.2014 held that these post telegraph charges prior to 19.4.2006 are not includible in the taxable value of the services provided by the respondent.

4. In these circumstances, the issue is no more res integra. Accordingly, we upheld the impugned orders and dismiss the appeals filed by Revenue.

(Dictated & pronounced in open Court)

(Ashok Jindal)

Member (Judicial)

(R.K. Singh)

Member (Technical)

RM

1