https://www.taxtmi.com/caselaws?id=263642 The Tribunal upheld the classification of services provided by the appellants as Business Auxiliary Services under the Finance Act, 1994. It also affirmed the denial of the small scale exemption benefit to the appellants due to their role as agents providing branded services on behalf of the banks. Consequently, the appeals filed by the appellants were dismissed. en-us Fri, 10 Jul 2015 00:00:00 +0530 Wed, 13 Jan 2016 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263642 The Tribunal upheld the classification of services provided by the appellants as Business Auxiliary Services under the Finance Act, 1994. It also affirmed the denial of the small scale exemption benefit to the appellants due to their role as agents providing branded services on behalf of the banks. Consequently, the appeals filed by the appellants were dismissed. Case-Laws Service Tax Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263642