2008 (10) TMI 24

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....ber (Technical) Shri A.K. Madan, Departmental Representative, for the Revenue; Shri V.K. Agrawal, Advocate for the respondents; [Order per S.S. Kang Vice President] - Heard both sides. 2. Since common issue involved in these appeals, therefore, they are being taken together. The Revenue filed these appeals against common impugned order whereby Anywhere Banking Business (ABB) transactio....

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.... category of banking service. Without transferring the information to the effective branch of the bank it is not possible for the bank to make access to the customer's account which is being operated from other branch, therefore, the impugned order is not sustainable. 4. The respondent submitted that while ABB came under the net of service tax w.e.f. 10.9.2004, therefore, prior to 10.9.2004 thi....