Value of PPF Funds Management Services Received Prior to 10.9.2004, in respect of “Operation of Bank Accounts” not Subject to Service Tax: CESTAT [Read Order]

By Kalyani B. Nair - On June 27, 2023 9:00 pm - 2 mins read
Value of PPF Funds Management Services - PPF Funds - Funds Management Services - PPF - Operation of Bank Accounts - Bank Accounts - Service Tax - CESTAT - taxscan

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the value of Public Provident Fund (PPF) funds management services received by the service provider prior to 10.9.2004, in respect of “operation of bank accounts” is not subject to service tax. The appellant, M/s State Bank of India, Mumbai, received…

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