https://www.taxtmi.com/caselaws?id=214680 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal as the services provided by the appellant were found not to qualify as "Business Auxiliary Service" under the Finance Act, 1994. The Tribunal determined that the activities undertaken, including building a system for the Regional Transport Authority, did not fall within the scope of taxable services as defined by the Act. The lack of specific incidence of levy under the category of "Business Auxiliary Service" and the primary objective of system-building led to the decision that the services provided were not auxiliary in nature for the client's business, resulting in the appeal being allowed. en-us Fri, 02 Dec 2011 00:00:00 +0530 Thu, 14 Nov 2013 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214680 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal as the services provided by the appellant were found not to qualify as "Business Auxiliary Service" under the Finance Act, 1994. The Tribunal determined that the activities undertaken, including building a system for the Regional Transport Authority, did not fall within the scope of taxable services as defined by the Act. The lack of specific incidence of levy under the category of "Business Auxiliary Service" and the primary objective of system-building led to the decision that the services provided were not auxiliary in nature for the client's business, resulting in the appeal being allowed. Case-Laws Service Tax Fri, 02 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214680