https://www.taxtmi.com/caselaws?id=174660 The appeal was dismissed as the Tribunal found that the appellants' activities, involving evaluating prospective customers and guaranteeing collection of dues, fell under Business Auxiliary Service as per the Finance Act, 1994. Despite the appellant's argument that they only guaranteed solvency of the customer and were not responsible for payment recovery, the Tribunal upheld the demand for Service Tax, penalties under Sections 76 and 78 of the Finance Act, 1994. The Tribunal determined that the appellants' actions aligned with the definition of Business Auxiliary Service, leading to the dismissal of the appeal. en-us Fri, 06 Sep 2013 00:00:00 +0530 Wed, 14 Oct 2015 10:55:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174660 The appeal was dismissed as the Tribunal found that the appellants' activities, involving evaluating prospective customers and guaranteeing collection of dues, fell under Business Auxiliary Service as per the Finance Act, 1994. Despite the appellant's argument that they only guaranteed solvency of the customer and were not responsible for payment recovery, the Tribunal upheld the demand for Service Tax, penalties under Sections 76 and 78 of the Finance Act, 1994. The Tribunal determined that the appellants' actions aligned with the definition of Business Auxiliary Service, leading to the dismissal of the appeal. Case-Laws Service Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174660