<h1>Preparing voter lists for Chief Electoral Officer not taxable as Business Auxiliary Services; activity falls outside BAS service tax liability</h1> A tribunal held that preparing voter lists for the Chief Electoral Officer did not constitute a taxable service under the category of Business Auxiliary Services; the revenue authority had contended the activity was a provision of services on behalf of the client and therefore taxable, but after reviewing the nature of the work the tribunal concluded it falls outside BAS liability and is not subject to service tax in that classification.