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2009 (5) TMI 78 - CESTAT, BANGALOREScope of business auxiliary service – section 65(19) - whether the activity of collection of phone bill payment, receiving remittances from abroad and distribution of funds from various branches, collection of monthly bills on behalf of cellular companies, issuing Demand Drafts on behalf of UTI Banks and providing assistance to various banks for collection of instruments thereon in certain specified counters where the assessee has got branches would fall under the category of business auxiliary services – held that - The assessee may be getting paid for rendering the said services in the form of commission, but that does not mean that the said activity would fall under different class of services, i.e., business auxiliary services. We find that the issue in this case is squarely covered by our Final Orders 68-70/08 and 1333/08. The contention of the revenue that they have not accepted our Final Order is not a valid reason for confirming the demand. In view of this we allow the assessee’s appeal and reject the revenue appeals
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