https://www.taxtmi.com/caselaws?id=334506 The Tribunal ruled that cash management services provided by the bank were not liable for service tax under Business Auxiliary Service (BAS) before 1.6.2007. The Tribunal upheld the Commissioner (A)'s order in favor of the bank, dismissing the Revenue's appeal. The decision aligned with the Supreme Court's interpretation and statutory provisions, concluding that service tax cannot be levied on cash management services under BAS for the period preceding 1.6.2007. en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 15 Nov 2016 16:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334506 The Tribunal ruled that cash management services provided by the bank were not liable for service tax under Business Auxiliary Service (BAS) before 1.6.2007. The Tribunal upheld the Commissioner (A)'s order in favor of the bank, dismissing the Revenue's appeal. The decision aligned with the Supreme Court's interpretation and statutory provisions, concluding that service tax cannot be levied on cash management services under BAS for the period preceding 1.6.2007. Case-Laws Service Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334506