Chit fund services characterised as cash management, and therefore excluded from banking and other financial services for service tax purposes. Chit fund activity is characterised as mobilisation and movement of subscribers' cash to keep funds operational, constituting cash management; because cash management is expressly excluded from the statutory definition of banking and other financial services, services rendered by chit funds do not fall within that category and therefore are not taxable as the specified service under the Finance Act, 1994.