Case Law Details
Case Name : Bank of India Vs Commissioner of GST and Central Excise (CESTAT Chennai)
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Bank of India Vs Commissioner of GST and Central Excise (CESTAT Chennai)
CESTAT Chennai held that the service tax not leviable on Indian Bank on the commission charges in respect of granting credit facility to Foreign Service recipient. Accordingly, tax paid allowed as refund provided Indian Bank has not recovered service tax from Foreign Service recipient.
Facts- The appellant had issued Standby Letter of Credit (SBLC) in favour of M/s. Aban Singapore Pte. Ltd., which is a subsidiary of M/s. Aban Offshore Ltd. Chennai. The above SBLC was issued to Bank of I
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