https://www.taxtmi.com/caselaws?id=261925 Services performed for a Transport Department in discharge of statutory functions under the Motor Vehicles Act were not business auxiliary service under section 65(19) of the Finance Act, 1994. Establishing service centres in public offices and carrying out statutory duties did not amount to customer care, promotion or marketing of services, or any incidental auxiliary support activity. Services rendered to public authorities in the course of statutory functions fall outside the taxable category unless they satisfy the statutory definition of taxable support or promotion. The assessee's position was therefore upheld and the revenue's appeal failed. en-us Thu, 21 Aug 2014 00:00:00 +0530 Sat, 22 Aug 2015 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261925 Services performed for a Transport Department in discharge of statutory functions under the Motor Vehicles Act were not business auxiliary service under section 65(19) of the Finance Act, 1994. Establishing service centres in public offices and carrying out statutory duties did not amount to customer care, promotion or marketing of services, or any incidental auxiliary support activity. Services rendered to public authorities in the course of statutory functions fall outside the taxable category unless they satisfy the statutory definition of taxable support or promotion. The assessee's position was therefore upheld and the revenue's appeal failed. Case-Laws Service Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261925