2007 (9) TMI 115

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....06 dated 6-3-2006 passed by the. Commissioner of Customs & Central Excise (Appeals), Cochin. 2. The appellants rendered certain services to Citi Bank. The services were rendered predominantly to the customers of the Bank in relation to the services provided by the bank to them. However, the appellants did not take out any registration for payment of Service tax. Revenue proceeded against them o....

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....ri K. Sambi Reddy, the learned JDR, for the Revenue. 4. We heard both sides. In the course of the hearing, the learned Advocate brought to our notice that the period of demand in this case is from July, 2003 to September, 2004. He brought to our notice the exemption Notification No. 25/2004-Service Tax dated 10-9-2004 by which, the services rendered by the appellant prior to 10th September, 200....

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....tomer by any body corporate or commercial concern other than a banking company or a financial institution including a non-banking financial company, in relation to banking and other financial services;" 4.1 The appellants claimed that they come under the ambit of the exemption because as the service provider, they are other than a banking company and they are entitled for exemption under this c....