https://www.taxtmi.com/caselaws?id=271664 The Tribunal set aside the service tax demand for the period 2002-03 to 2006-07 under Business Auxiliary Service (BAS) against the appellant. It held that the service provided by the appellant, involving verification of details of applicants seeking financial assistance from banks, did not constitute BAS but rather Business Support Service (BSS). The Tribunal referenced relevant judgments and clarified that mere verification of addresses for loan applicants did not amount to promoting or marketing bank services as per Section 65(19) of the Finance Act, 1994. The appeal was allowed, granting consequential relief to the appellant. en-us Fri, 20 Nov 2015 00:00:00 +0530 Fri, 12 Feb 2016 09:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271664 The Tribunal set aside the service tax demand for the period 2002-03 to 2006-07 under Business Auxiliary Service (BAS) against the appellant. It held that the service provided by the appellant, involving verification of details of applicants seeking financial assistance from banks, did not constitute BAS but rather Business Support Service (BSS). The Tribunal referenced relevant judgments and clarified that mere verification of addresses for loan applicants did not amount to promoting or marketing bank services as per Section 65(19) of the Finance Act, 1994. The appeal was allowed, granting consequential relief to the appellant. Case-Laws Service Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271664