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2008 (8) TMI 275

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....8<br>ST/476/2008 - ST/357/2008-(PB), <br>Service Tax<br>S/Shri M. Veeraiyan, Member (T) and P.K. Das, Member (J) Shri V.K. Agrawal, Advocate, for the Appellant. Shri Fateh Singh, DR, for the Respond....

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....he appellant for the services rendered by the foreign banks in relation to export transactions. Learned advocate submits that there is no contract/agreement between the applicant and the foreign bank ....