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2018 (6) TMI 482 - AT - Service TaxBanking and Other Financial Services (BOFS) - an agreement with VISA for providing Member Support Services and connectivity services to the Member Banks and by virtue of this agreement, they are providing the support and connectivity to the banks - It appeared that VISA are not resident and have no office in India - invocation of provisions of Rule 2(1)(d)(iv) of STR 1994 - Held that:- Larger Bench decision in the case of Standard Chartered Bank & Ors. vs. CST [2015 (8) TMI 686 - CESTAT DELHI (LB)], held that credit card services were specifically included as a separate service in the Finance Act, 2006 and it is substantive legislative, which enacts levy on the several transactions enumerated in the subclauses (i) (ii)(vii) specified in the definition set out in Section 65(33a) - appeal allowed - decided in favor of appellant.
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