CESTAT Bangalore: Services like Cheques Sorted for RBI ruled non-taxable under Section 65(12)(a)(ix)

The Appellate Tribunal CESTAT Bangalore ruled that services provided by the appellant were outside the scope of Section 65(12)(a)(ix) of the Finance Act, 1994. Services such as Cheques Sorted for RBI, First Cheques Testing, and Floppy Charges were deemed not taxable under the mentioned provision. Additionally, a waiver of pre-deposit was allowed during the appeal proceedings.

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The Appellate Tribunal CESTAT Bangalore found that certain services provided by the appellant are beyond the scope of Section 65(12)(a)(ix) of the Finance Act, 1994. The services include Cheques Sorted for RBI, First Cheques Testing, and Floppy Charges. A waiver of pre-deposit was granted during the appeal process.

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