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2009 (7) TMI 579 - HC - Service TaxBusiness Auxiliary services- The assessee- bank was engaged in collection of telephone bills for various telephone companies and remittance of same to them. The lower authorities took the view that service provided by assesese would attract service tax under category of the ‘Business Auxiliary Services’. However, the tribunal held that services provided by the assessee were not business auxiliary service. held that- the finding of the Tribunal that the service rendered by the bank was not to a business auxiliary service, did not appear to be correct. On the other hand, the argument of the assessee that the service essentially fall under cash management service under clause 12 of section 65 appeared to be correct. Therefore, these appeals were dismissed by upholding the order of the Tribunal canceling the assessment on the assessee for the service rendered by it until 31.5.2007.
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