https://www.taxtmi.com/caselaws?id=75389 CESTAT, Bangalore held that money transfer services provided by sub-agent to Western Union cannot be taxed under business auxiliary services category. The appellant, appointed as sub-agent for money transfer services, provided services directly to Western Union (principal situated abroad) rather than to domestic recipients. Since Western Union charged fees from overseas senders and paid commission to agents, with benefits accruing to persons outside India, the services were not taxable. The decision followed precedent in Nipuna Services Ltd. case, ruling in favor of the assessee. en-us Tue, 18 Aug 2009 00:00:00 +0530 Sat, 21 Jun 2025 10:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75389 CESTAT, Bangalore held that money transfer services provided by sub-agent to Western Union cannot be taxed under business auxiliary services category. The appellant, appointed as sub-agent for money transfer services, provided services directly to Western Union (principal situated abroad) rather than to domestic recipients. Since Western Union charged fees from overseas senders and paid commission to agents, with benefits accruing to persons outside India, the services were not taxable. The decision followed precedent in Nipuna Services Ltd. case, ruling in favor of the assessee. Case-Laws Service Tax Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75389