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1. Cenvat credit - Cash management including transport of cash to and from the currency chest is thus relatable to providing banking and financial services and the services...

2. Banking and Financial services Section 65(12) r.w.s 105)(zm) - Fixed amount charged as lease of equipment - the appellants are not a banking company or a financial...

3. Providing of cash van service with security guard is covered under ‘cash van service’ and cannot be termed as ‘security services’ as the dominant service is...

4. Scope of SCN - Banking and Other Financial Services - appellants is a non-banking financial institution - Only a company, corporation or cooperative society would fall...

5. Classification of service - site formation and clearance, excavation and earth moving and demolition service or not - The appellant had merely procured land, paid...

6. CENVAT Credit - input service - Deposit Insurance Service provided by Deposit Insurance and Credit Guarantee Corporation - nexus of such service with the actual...

7. Classification of services - Banking and Other Financial Services - They have not been guiding or suggesting any course of action to his customers. The appellant neither...

8. Levy of service tax on services received from foreign bank - The Tribunal determined that the appellant was not receiving any direct services from the foreign banks that...

9. Clubbing of clearances - rules of classification - Providing C & F service and GTA service - two separate contracts - when one and the same person is providing service...

10. Whether a co-operative bank can be held to be liable for service tax in respect of providing banking and other financial services as covered by the expression "or any...

11. Classification of services - Business Auxiliary Service or not - In the SCN it is alleged that the activity of providing bed rolls would fall under clause (vi) of the...

12. RCM - payment of guarantee fee towards receipt of Bank Guarantees - These are not the guarantees provided by a corporation for it’s subsidiaries but are pure bank...

13. Demand of service tax - corporate guarantee - The appellant is not liable to pay any service tax on corporate guarantee provided by the appellant to various...

14. Banking and other financial services u/s 65(125) (zm) of Finance Act – Scope of the term Financial Lease - the expression “any other body corporate“ in the definition of...

15. Reverse charge mechanism - Banking & other financial services - recipient of services or not - services provided by the Foreign Banks situated outside India - The...