VIJAYA BANK Vs. COMMISSIONER OF C. EX.

JUDGEMENT

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

(2.) LEARNED C.A. on behalf of the appellant submitted that commission was collected from the merchant establishment by the other bank and service tax on the full commission has been discharged by them and the amount received by the appellant is only a share of income which had already suffered service tax. Demand of service tax and collection of the same from the appellant would result in double taxation of the same service at the hands of two banks.

(3.) WE find that in Paragraph 15.3.5, observation is available and for better appreciation, we reproduce the said paragraph: