Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (8) TMI 190 - AT - Service TaxServices provided to bank - Loan verification service - Services rendered by the Chartered Accountant - Business Auxiliary Services or not - There is no dispute about the type of service being provided by the appellant - appellant had only provided the services of contact point verification of residence and offices - As such, it is clear that it is only the contact point that is the addresses given by the client of the bank which are required to be verified - No further service is being provided by the appellant - The verification of the addresses given by the clients cannot be held to be a service equivalent to promoting or marketing the services of the bank or evaluating their prospective customers - As such, we are of the view that the services being provided by the appellant cannot be held to be covered under the category of Business Auxiliary Services - Decided in favour of assessee.
|