TMI Blog2012 (6) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... unal held in case of Madhav Nagrik Sahkari Bank Ltd Vs. CCE Indore-I (2012 (3) TMI 283 (Tri)) that even the cooperative bank will be covered by the heading "any other body corporate, or any other person" used in Section 65(105)(zm) and sub-section 65(12) of the Finance Act, 1994 and would be liable to pay service tax. Hence directed to make pre-deposit and subject to deposit of the tax amount, pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not. The appellant contention is that as per the definition of banking and other financial services given under Section 65(12) of the Finance Act, 1994, they do not fall in the category of any other person that would not be covered by the said category of services. We find that an identical issue was considered by the Tribunal in the case of Madhav Nagrik Sahkari Bank Ltd Vs. CCE Indore-I rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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