M/s. Indian Overseas Bank Versus Commissioner of Central Excise Service Tax (LTU), Chennai - Service Tax - CESTAT CHENNAI - Tri - Demand of service tax - Safe Vault Services - Service tax on the margin between the purchase price from the foreign bank and the sale price to the customers - Held that - After going through the agreement of the applicant with the foreign banks, it comes out that the nature of transaction between the foreign banks and the applicant is that of sale and purchase and t................................... Service Tax - Case Laws
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