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2015 (3) TMI 788 - AT - Service TaxBanking and other financial services - Held that:- There appears no difference at all in the facts what that was covered by the cited decision to hold that present case is a different case. Therefore, the authority misconceiving the appellant to be financial company to tax the appellant does not arise - The facts in dispute are similar in appeals as at Sl.No.75 to 78 of the cause list. But so far as appeal No.ST/711/2010 listed in Sl.No.79 of the cause list, it is brought to our notice by learned counsel that vending machine supplied by the appellant were subjected to rental and that rent was also taxed under the aforesaid taxing provision. Principally when the appellant does not come within the purview of other financial service provider, there shall be no liability also in this appeal - Decided in favour of assessee.
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