2012 (5) TMI 32

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....spondent: Mr Sanjay Kalra, Appraiser (AR) Per: Ashok Jindal: A service tax demand along with interest and various penalties under the Finance Act, 1994 has been confirmed against the appellant under the category 'Banking and other Financial Services' on reverse charge basis. "Whether the payment made by the applicant to Society for Worldwide Inter-bank Financial Telecommunication (SWIFT) for....