CCE Vs. BANK OF RAJASTHAN LTD.

JUDGEMENT

(1.) HEARD both sides.

(2.) SINCE common issue is involved in these appeals therefore, they are being taken together. The Revenue filed these appeals against common impugned order whereby ''Anywhere Banking Business (ABB) transactions '' are held to be not liable to service tax.

(3.) THE respondent submitted that while ABB came under the net of service tax w.e.f. 10.9.2004, therefore, prior to 10.9.2004 this service is not chargeable to service tax.