https://www.taxtmi.com/caselaws?id=205740 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, a Chartered Accountant, determining that the services provided to M/s HDFC for contact point verification did not constitute Business Auxiliary Services for Service Tax purposes. The Tribunal found that the appellant's services were limited to contact point verification and did not involve promoting or marketing the bank's services. Consequently, the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 were set aside, and the appeal was allowed in favor of the appellant, providing consequential relief by eliminating the Service Tax liability and penalties. en-us Fri, 12 Aug 2011 00:00:00 +0530 Fri, 30 Dec 2011 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205740 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, a Chartered Accountant, determining that the services provided to M/s HDFC for contact point verification did not constitute Business Auxiliary Services for Service Tax purposes. The Tribunal found that the appellant's services were limited to contact point verification and did not involve promoting or marketing the bank's services. Consequently, the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 were set aside, and the appeal was allowed in favor of the appellant, providing consequential relief by eliminating the Service Tax liability and penalties. Case-Laws Service Tax Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205740