https://www.taxtmi.com/caselaws?id=334004 The Tribunal set aside the order imposing service tax on cash management services provided by a bank for the period before 1.6.2007, ruling in favor of the appellant. The decision was based on the Hon'ble Supreme Court's clarification that cash management services were excluded from service tax until 31-5-2007, and authorities cannot levy service tax on such activities using general charging heads like Business Auxiliary Service (BAS). The Tribunal upheld the appellant's argument, emphasizing the exclusion of cash management services from service tax under BAS before their inclusion in the definition of Banking and Other Financial Services (BOFS). en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 01 Nov 2016 18:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334004 The Tribunal set aside the order imposing service tax on cash management services provided by a bank for the period before 1.6.2007, ruling in favor of the appellant. The decision was based on the Hon'ble Supreme Court's clarification that cash management services were excluded from service tax until 31-5-2007, and authorities cannot levy service tax on such activities using general charging heads like Business Auxiliary Service (BAS). The Tribunal upheld the appellant's argument, emphasizing the exclusion of cash management services from service tax under BAS before their inclusion in the definition of Banking and Other Financial Services (BOFS). Case-Laws Service Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334004