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2009 (2) TMI 177 - AT - Service TaxCredit Card, Debit Card, Charge Card and Other Payment Card Service - Banking & Financial Services - As recipient of the said service, they are liable to discharge the service tax liability. Since the said service was introduced only with effect from 1-5-2006, the contention of the appellant is that they would not be liable to tax prior to 1-5-2006 - according to the Department, the said service would appropriately be classified under the category of ‘Banking & Financial Services’ prior to 1-5-2006 – held that - appellant has strong case on merits – pre deposit waived completely.
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