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Issues: Whether the appellant's services as a business facilitator for a banking company in rural areas were exempt under Notification No. 25/2012-Service Tax and, consequently, whether the service tax demand could survive.
Analysis: The appellant produced a certificate from the bank showing that he was engaged during the relevant period as a business facilitator/direct sourcing agent for providing banking facilitation services in rural and remote areas. The record showed that the activities were undertaken in rural locations and were in relation to banking business conducted in those areas. Entry 29(g) of Notification No. 25/2012-Service Tax exempts services provided by a business facilitator or business correspondent to a banking company in a rural area from service tax.
Conclusion: The appellant's services were covered by the exemption and the demand of service tax was not sustainable.
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