2018 (6) TMI 482

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....dent ORDER Per : P. Anjani Kumar The appellants, M/s. Vijaya Bank, Credit Card Division are engaged in providing taxable services under the category of Banking and Other Financial Services (BOFS) as defined in Section 65(12) of the Finance Act, 1994. The appellants are alleged to have an agreement with VISA for providing Member Support Services and connectivity services to the Member Banks and ....

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....ority. Hence, the present appeal. 2. The appellants contended that Section 65(12) as it stood up to 1.5.2006 included: (i) Credit Card Services (ii) to (vi) ....... (vii)Provision and transfer of information and data processing With effect from 1.5.2006, the credit debit card services were elaborated by giving various situations one of which including services provided by any person inclu....