https://www.taxtmi.com/caselaws?id=258982 The Tribunal ruled in favor of the applicants, determining that the service provided did not fall under "Business Auxiliary Service" as contended by the Revenue. The Tribunal emphasized that the service must first be taxable under Section 66, meeting the requirements of Section 65(105)(zzzx). It was also noted that the service must be provided by a telegraph authority to be taxable under Section 66, even in cases covered by Section 66A. The Tribunal granted a waiver of predeposit and a stay on recovery during the appeal process, aligning with previous decisions and granting relief to the applicants. en-us Tue, 25 Nov 2014 00:00:00 +0530 Sat, 25 Apr 2015 06:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258982 The Tribunal ruled in favor of the applicants, determining that the service provided did not fall under "Business Auxiliary Service" as contended by the Revenue. The Tribunal emphasized that the service must first be taxable under Section 66, meeting the requirements of Section 65(105)(zzzx). It was also noted that the service must be provided by a telegraph authority to be taxable under Section 66, even in cases covered by Section 66A. The Tribunal granted a waiver of predeposit and a stay on recovery during the appeal process, aligning with previous decisions and granting relief to the applicants. Case-Laws Service Tax Tue, 25 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258982