TMI Blog2009 (2) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - ST/377/2008 - 114/2009 - Dated:- 9-2-2009 - S/Shri T.K. Jayaraman, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is that this service is taxable only with effect from 1-5-2006. The appellant has been paying the service tax on the said service with effect from 1-5-2006. The appellant is the recipient of the service under the category of 'Credit Card, Debit Card Charge Card and Other Payment Card Service'. As recipient of the said service, they are liable to discharge the service tax liability. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endered in the case of M/s. Canara Bank (supra). Hence we order complete waiver of pre-deposit of the balance amount of service tax/interest/penalties till the disposal of the appeal. There shall be no recovery of the amount even after expiry of 180 days from the date of this order, in terms of the Apex Court judgment rendered in the case of CC CE, Ahmedabad v. Kumar Cotton Mills (P) Ltd. [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
