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2008 (11) TMI 115 - AT - Service TaxCash Management Services - period involved in this case is 01.07.2003 to 31.03.2005 - Cash Management Service would be taxable under the category of Banking and other financial services only w.e.f. June 2007 – Revenue cannot say that the said service would be classifiable under the category of Business Auxiliary Service and subject it to levy. Such an action would defeat the function of the government which is excluded the said activity from the scope of Banking and other financial services
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