https://www.taxtmi.com/caselaws?id=327863 The appellant's argument for classifying their services under 'Business Support Service' was rejected in favor of categorizing them under 'Business Auxiliary Service' due to lack of evidence. The Tribunal upheld the demand for Service Tax, interest, and penalties, dismissing the appeal and finding that the appellant's services to banks constituted marketing services for facilitating loans. The exemption under Notification No. 6/2005 was denied based on the appellant's use of a brand name and failure to demonstrate compliance with the exemption limit. en-us Wed, 16 Sep 2015 00:00:00 +0530 Fri, 20 May 2016 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327863 The appellant's argument for classifying their services under 'Business Support Service' was rejected in favor of categorizing them under 'Business Auxiliary Service' due to lack of evidence. The Tribunal upheld the demand for Service Tax, interest, and penalties, dismissing the appeal and finding that the appellant's services to banks constituted marketing services for facilitating loans. The exemption under Notification No. 6/2005 was denied based on the appellant's use of a brand name and failure to demonstrate compliance with the exemption limit. Case-Laws Service Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327863