TMI Blog2008 (9) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... of ‘Banking and other Financial Services’ in terms of the reasons given by him in the impugned order. He also submits that the appellants have not furnished the copy of Order-in-Original, Show Cause Notice and the reply to the show cause notice. Therefore the appeal is required to be dismissed under Rule 11A of the Act for not producing the documents – appellant undertook to rectify the defects – ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of 'Banking Financial Services' under Section 65(12)(vii) of the Finance Act, 1994. The appellant's submission is that they are not covered under the category of 'Banking and Financial Services' but appropriately classifiable under the category of 'Credit Card Services' which is inserted in the Finance Act, 2006. It is the submission that the period in question is August, 2002 to Septem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rendered in the case of M/s. Hindustan Zinc Ltd. reported in 2008 (11) S.T.R. 338 (Tribunal-LB) = 2008- TIOL-1149-CESTAT-DEL-L.B. wherein it has been held that the date of applicability of new category will be applicable for the purpose of demanding service tax and the category which is not applicable cannot be imposed. The ratio of the cited judgment has been followed by this Bench in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed JDR files para-wise comments and prays for putting the appellants into terms. He submits that the Commissioner (Appeals) was justified in holding that the services rendered by VISA International along with the appellant are coming within the ambit of 'Banking and other Financial Services' in terms of the reasons given by him in the impugned order. He also submits that the appellants have not fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven after expiry of 180 days from the date of this order. The learned Departmental Representative submits that the revenue implication is very high in the matter and hence, prays for listing the appeal for out of turn hearing. The prayer is accepted. The appeal is listed for out of turn hearing on 26th November, 2008. (Pronounced and dictated in the open court) - - TaxTMI - TMITax - Service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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