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2008 (9) TMI 73 - CESTAT, CHENNAIDemand under the head “Banking and Other Financial Services” (BOFS) on the amount paid by Citibank (appellant) to ‘VISA’ as consideration for the service received from the latter - prima facie case for the appellant – appellant has explained the mechanism of operation of VISA cards and we are convinced, for the present purpose, that the appellant qua Acquiring Bank is not liable to pay service tax in the “BOFS” category in respect of the amount paid by them to VISA during the material period
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