https://www.taxtmi.com/caselaws?id=2902 The High Court dismissed the revenue's appeal challenging a Tribunal decision that services provided did not fall under 'Business Auxiliary Service' for service tax liability. The Court upheld the Tribunal's decision, citing a similar case involving technical testing and analysis services, which excluded services related to human beings or animals from 'Business Auxiliary Service'. The Court emphasized that incidental mention of the principal company's name does not categorize the service as 'Business Auxiliary Service'. en-us Thu, 04 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2902 The High Court dismissed the revenue's appeal challenging a Tribunal decision that services provided did not fall under 'Business Auxiliary Service' for service tax liability. The Court upheld the Tribunal's decision, citing a similar case involving technical testing and analysis services, which excluded services related to human beings or animals from 'Business Auxiliary Service'. The Court emphasized that incidental mention of the principal company's name does not categorize the service as 'Business Auxiliary Service'. Case-Laws Service Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2902