2008 (9) TMI 338

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....aneshwar, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)].- The appellant is a nationalized bank. They have obtained clearance from the Committee of Secretaries to pursue the matter. The appellant had availed the services of M/s. Visa International Service Association, USA falling under the category of 'Banking & Financial Services', 'Credit Card Services' and 'Goods Transport Se....

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....e with regard to the non-inclusion of them under the category of 'Banking and other Financial Services'. After the introduction of the said category of 'Credit Card Services' they are paying the service tax. They are contesting for the previous period on the ground that like services carried out by them would not come under the category of 'Banking and other Financial Services'. All the pleas were....

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....taken as non-inclusion of the same earlier, when the other portion remained the same. The learned Chartered Accountant also refers to the ruling rendered by the Delhi Bench in the case of M/s. Bharat Aluminum Co. Ltd. v. CCE, Raipur [2008-TIOL-1401-CESTAT-DEL] with regard to the inclusion in the new category and exclusion in the old category. He pleaded that there was no intention to evade payment....

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.... rectify the defects within a period of 08 days. 4. We have carefully considered the submissions made by both the sides. We find that ratio of the relied case law by the learned Chartered Account ant as in the cases of M/s. Firepro Systems Pvt. Ltd. and M/s. Bharat Aluminium Co. Ltd. would be applicable to the facts of the case. The appellants have made out a strong case both on merits and time....