Court Examines Service Tax Applicability u/s 65(12) & 105(zm) for Equipment Lease Not Tied to Financial Entities. https://www.taxtmi.com/highlights?id=15649 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 institution including a non-banking financial company or any other body corporate or commercial concern in relation to banking and other financial services - AT en-us Fri, 08 Nov 2013 14:39:01 +0530 Fri, 08 Nov 2013 14:39:01 +0530 TaxTMI RSS Generator Court Examines Service Tax Applicability u/s 65(12) & 105(zm) for Equipment Lease Not Tied to Financial Entities. https://www.taxtmi.com/highlights?id=15649 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 institution including a non-banking financial company or any other body corporate or commercial concern in relation to banking and other financial services - AT Highlights Service Tax Fri, 08 Nov 2013 14:39:01 +0530 https://www.taxtmi.com/highlights?id=15649