https://www.taxtmi.com/caselaws?id=1411 The Tribunal dismissed the Revenue's appeals, affirming that the respondent's services were not classified as "business auxiliary service" and were not subject to new service tax provisions during the relevant period. Additionally, the services provided to election authorities were deemed non-commercial and not classified as business activities. The Tribunal upheld the Commissioner (Appeals) order, finding no grounds for interference. en-us Tue, 10 Oct 2006 00:00:00 +0530 Mon, 31 Mar 2014 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1411 The Tribunal dismissed the Revenue's appeals, affirming that the respondent's services were not classified as "business auxiliary service" and were not subject to new service tax provisions during the relevant period. Additionally, the services provided to election authorities were deemed non-commercial and not classified as business activities. The Tribunal upheld the Commissioner (Appeals) order, finding no grounds for interference. Case-Laws Service Tax Tue, 10 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1411