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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Banking and financial services classification: postal money order and postal account services are not taxable under banking service levy.</h1> Services provided by the Department of Posts are not similar to banks or financial institutions and therefore services such as transfer of money through money orders, operation of postal savings accounts and issue of postal orders do not fall within the banking and other financial services entry and are not liable to service tax under that classification.

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