Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 974 - AT - Service TaxClassification of Import of services from M/s. Society for Worldwide Interbank Financial Telecommunication (SWIFT) which is a non-resident entity, not having an office in India - reverse charge - service involved is transfer of information and also includes data processing - Banking and Other Financial Services or not - Held that:- We find that the very same issue has been decided by this Tribunal in the case of Bank of Baroda vs. Commissioner of Service Tax, Mumbai [2016 (1) TMI 767 - CESTAT MUMBAI] - the Assessees' these appeals are partly allowed
|