https://www.taxtmi.com/caselaws?id=271983 The Tribunal dismissed the appeal, upholding the tax liability on the appellant for providing "business auxiliary service" to M/s Indian Oil Corporation Ltd. The appellant's activities, including managing operations, security, housekeeping, customer service, and record maintenance at a petroleum products outlet, were deemed to fall within the definition of "business auxiliary service." Despite the appellant's argument for exemption as an individual, the Tribunal held that the services provided were taxable under the Finance Act, 1994, as outlined in the agreement with M/s Indian Oil Corporation Ltd. en-us Fri, 30 Oct 2015 00:00:00 +0530 Wed, 21 Sep 2016 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271983 The Tribunal dismissed the appeal, upholding the tax liability on the appellant for providing "business auxiliary service" to M/s Indian Oil Corporation Ltd. The appellant's activities, including managing operations, security, housekeeping, customer service, and record maintenance at a petroleum products outlet, were deemed to fall within the definition of "business auxiliary service." Despite the appellant's argument for exemption as an individual, the Tribunal held that the services provided were taxable under the Finance Act, 1994, as outlined in the agreement with M/s Indian Oil Corporation Ltd. Case-Laws Service Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271983