CANARA BANK Vs. COMMISSIONER OF SERVICE TAX

JUDGEMENT

(1.) THIS appeal is directed against OIA No. 19/2007 dated 25.09.2007. The relevant facts that arise for consideration are as under:

(2.) AGGRIEVED by such an order of the Joint Commissioner LTU, the appellants filed an appeal against the said order to the learned Commissioner (appeals). Learned Commissioner (appeals) after considering the oral/written submissions came to the following conclusion.

(3.) LEARNED JCDR on the other hand would reiterate the findings of the learned Commissioner (Appeals). She would submit that the learned Commissioner (Appeals) has given a detailed order as regards the liability of the appellant to pay service tax as a recipient of services.