2015 (1) TMI 280 - AT - Service Tax

Waiver of pre deposit - Banking & Other Financial Services - Held that - Services provided by the appellant are beyond the scope of Section 65(12)(a)(ix) of the Finance Act 1994 to cover the same in the category of taxable service of Banking & Other Financial Services - On prima facie observation there shall be waiver of pre-deposit during pendency of the appeal. - Stay granted.

Summary

The Appellate Tribunal CESTAT Bangalore found that certain services provided by the appellant are beyond the scope of Section 65(12)(a)(ix) of the Finance Act, 1994. The services include Cheques Sorted for RBI, First Cheques Testing, and Floppy Charges. A waiver of pre-deposit was granted during the appeal process.