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

 

 

Business auxiliary services classification: preparation of voter list for electoral officer not taxable as service under BAS The tribunal analysed whether preparation of a voter list for the Chief Electoral Officer qualifies as Business Auxiliary Services. Tax authorities characterised the activity as a client-facing auxiliary service, but the tribunal concluded that the task of compiling electoral rolls is distinct from commercial auxiliary services and therefore does not fall within the scope of BAS as a taxable service.