Whether an activity of preparation of voter list for Chief Electoral Officer is taxable service?

68 8 2007 8/2/2007 Whether an activity of preparation of voter list for Chief Electoral Officer is taxable service? "

In the instant case, the appellant was engaged in various activities including an activity of preparation of voter list for Chief Electoral Officer (CEO). Department has argued that this activity is liable to be taxed under the category of "Business Auxiliary Services" as provision of services on behalf of client. 

After considering various aspects, honorable tribunal has held that the activity of preparation of voter list for CEO is not a taxable service under BAS. 

>> 2007 -TMI - 1411 - CESTAT, NEW DELHI - Service Tax