2011 (8) TMI 190

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..... wa :   After hearing both the sides, we find that the appellant is a Chartered Accountant and was registered with the Service Tax department and was paying Service Tax on the consideration for the services rendered by him as Chartered Accountant. The dispute in the present appeal relates to the services provided by him to M/s HDFC for contact point verification of residence and offices of th .....

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..... ervices as available under Section 65(19) of the Finance Act, which relate to the services in relation to promotion or marketing of service provided by the client. The lower authorities have admitted that the appellant has rendered only services of contact point verification of residence and office to their client. However, they have held that such services relate to evaluatation of prospective cu .....

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..... r 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. We accordingly set aside the impugned order and allow the appeal with consequential relief to the appellant.   (Pronounced in open Court)  
Case la .....

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