D.N. Panda, J. - (1.) PRIMA facie it appears that the following services provided by the appellant are beyond the scope of Section 65(12)(a)(ix) of the Finance Act, 1994 to cover the same in the category of taxable service of 'Banking & Other Financial Services': (a) Cheques Sorted for RBI (b) First Cheques Testing (c) Floppy Charges. On prima facie observation as above, there shall be waiver of pre -deposit during pendency of the appeal. (Pronounced and dictated in open Court);