2007 (8) TMI 179

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.... No. 9 & 10/2006 - ST/TVM both dated 21-12-2006 passed by the Commissioner of Central Excise (Appeals), Cochin. 2. The appellant M/s. Kerala State Finance Enterprises Ltd. are rendering various types of financial services. As far as the present appeals are concerned, the period involved is from 12-9-2001 to 20-11-2004. 3. The learned Advocate Ms. H. Vani who appeared for the appellants state....

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....by a body corporate" which is indicated under Section 65 (11) of the Finance Act, 1994 of "Banking & Other Financial Services" in Sl. No.1 of the definition as it existed in 2001. In view of the misunderstanding of the category under which the said services would fall, the Adjudicating Authority has held that the appellant is liable to discharge the Service Tax for the disputed period. It was stro....

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.... Claimed by hirer Claimed by lessor 6 Repayment Principal and interest are paid in installments Hire charges paid in installments Lease rent paid periodically 7 Insurance At borrower's cost By owner By Lessor 4. On a very careful consideration of the issue, I find that in the present case the services rendered by the appellant would fall under the category of....