TMI Blog2010 (2) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ‘Banking and other Financial Services. Held that- till the final disposal of the case direct to deposit the part amount. - ST/727/2009 - 138/2010 - Dated:- 1-2-2010 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri B. Venugopal, Advocate, for the Appellant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue in respect of 'Banking and other Financial Services'. 4. The learned Counsel appearing on behalf of the appellant submits that the adjudicating authority has considered the provisions of Rule 5(1) of Service Tax (Determination of Value) Rules, 2006. He submits that the collection of postage and telephone charges from defaulting customers is not against any services. He submits that these are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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