https://www.taxtmi.com/caselaws?id=31350 The Tribunal upheld the impugned order, ruling that Anywhere Banking Business (ABB) transactions were not liable to service tax before 10.9.2004 but became taxable thereafter due to an amendment in the definition of banking services. The decision was based on the understanding that ABB services enabled customers to operate their accounts from branches other than where the accounts were held, falling within the scope of service tax post the specified date. en-us Wed, 15 Oct 2008 00:00:00 +0530 Wed, 22 Apr 2009 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31350 The Tribunal upheld the impugned order, ruling that Anywhere Banking Business (ABB) transactions were not liable to service tax before 10.9.2004 but became taxable thereafter due to an amendment in the definition of banking services. The decision was based on the understanding that ABB services enabled customers to operate their accounts from branches other than where the accounts were held, falling within the scope of service tax post the specified date. Case-Laws Service Tax Wed, 15 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31350