https://www.taxtmi.com/caselaws?id=364442 The Tribunal ruled in favor of the appellant, a banking company issuing credit cards, in their appeal against the demand for service tax, interest, and penalties. The Tribunal held that the appellant's activities did not fall under the definition of 'Credit Card Services' as per the Finance Act, 1994. Additionally, the Tribunal found that the extended period of limitation for issuing the show cause notice was not applicable, as the Department was aware of the appellant's activities earlier. Consequently, the impugned order was set aside, and the appeal of the appellant was allowed. en-us Mon, 23 Jul 2018 00:00:00 +0530 Mon, 30 Jul 2018 08:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364442 The Tribunal ruled in favor of the appellant, a banking company issuing credit cards, in their appeal against the demand for service tax, interest, and penalties. The Tribunal held that the appellant's activities did not fall under the definition of 'Credit Card Services' as per the Finance Act, 1994. Additionally, the Tribunal found that the extended period of limitation for issuing the show cause notice was not applicable, as the Department was aware of the appellant's activities earlier. Consequently, the impugned order was set aside, and the appeal of the appellant was allowed. Case-Laws Service Tax Mon, 23 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364442