Interpretation of "Financial Lease" in Finance Act's Section 65(125)(zm) Guides Service Tax Application for Similar Entities.

Banking and other financial services u/s 65(125) (zm) of Finance Act – Scope of the term Financial Lease - the expression “any other body corporate“ in the definition of “Banking and other financial service“ must be read in ejusdem generis with the expression occurring prior thereto in the definition - AT .....

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