CANARA BANK Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THE brief facts of the case are as under -

(2.) AS regards the issue on merit also both sides came up with several decisions, provisions of law and also arguments to support their case. However, I find that except one decision of Hon'ble High Court of Bombay ISPAT Industries Ltd. : (2010 (259) E.L.T. 662 (Bom.)) which has been upheld by Hon'ble Supreme Court [2014 (30) E.L.T. A 70 (S.C.)], other decisions may not be relevant in view of the facts and circumstances which are unique to this case.

(3.) ACCORDING to Rule 6(4) of Service Tax Rules, 1994 -