https://www.taxtmi.com/caselaws?id=209033 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the respondent in a service tax liability case for the period 7/2003 to 1/2005 concerning the collection of electricity and telephone bills. The Tribunal held that the services provided did not fall under Business Auxiliary Service as contended by the Revenue authorities. Citing a previous case involving Federal Bank Ltd., the Tribunal found that similar services were not taxable under Business Auxiliary Service. The appeal by the Revenue was rejected based on the High Court's precedent, determining that the respondent's services were not subject to service tax liability under the Finance Act, 1994. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 12 Jan 2016 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209033 The Appellate Tribunal CESTAT, Bangalore, ruled in favor of the respondent in a service tax liability case for the period 7/2003 to 1/2005 concerning the collection of electricity and telephone bills. The Tribunal held that the services provided did not fall under Business Auxiliary Service as contended by the Revenue authorities. Citing a previous case involving Federal Bank Ltd., the Tribunal found that similar services were not taxable under Business Auxiliary Service. The appeal by the Revenue was rejected based on the High Court's precedent, determining that the respondent's services were not subject to service tax liability under the Finance Act, 1994. Case-Laws Service Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209033