2008 (10) TMI 24

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... h other than the branch he is having his account -This service comes under the scope of service tax from 10.9.2004 when the definition of service bank is amended. As this service is only for operation of bank account by the customer, therefore, we find no infirmity in the impugned order - 147 to 149 OF 2006 - ST/320-322 OF 2008 - Dated:- 15-10-2008 - Mr. S.S. Kang, Vice President, and Rakesh Ku .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... unt from branch other than the branch in which he has his account. Contention is that Banking other financial services have been defined under Section 65(12) of the Finance Act, 1994 and includes within its scope the provision and transfer of information and data processing. ABB service provided by the respondents by transferring certain information and data by using their own network is covere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X