2007 (9) TMI 115

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..... n to impose Service Tax – Exemption available - ST/112/2006 - 1022/2007 - Dated:- 3-9-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against the Order-in-Appeal No. 11/2006 dated 6-3-2006 passed by the. Commissioner of Customs Central Excise (Appeals), Cochin. 2. The appellants rendered certain services to Citi Bank. The services were rendered predominantly .....

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..... sed the impugned order upholding the Order-in-Original. Hence, the appellants have come before this Tribunal for relief. 3. Shri M.G. Varadarajan, the learned Advocate, appeared for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. 4. We heard both sides. In the course of the hearing, the learned Advocate brought to our notice that the period of demand in this case .....

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..... following taxable services, namely- (a) ……………………… (b) ……………………... (c) ……………………... (d) ……………………... (e) Services provided to a customer by any body corporate or commercial concern other than a banking company or a financial institution including a non-banking financial company, in relation to banking and other financial services;" 4.1 The appellants claimed that they come under th .....

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