https://www.taxtmi.com/caselaws?id=4127 The tribunal ruled in favor of the appellant, finding that their activity of collecting telephone bills on behalf of BSNL does not fall under "Business Auxiliary Services" or "Banking and Other Financial Services." The tribunal emphasized that the activity is more akin to cash management, which is excluded from "Banking and Other Financial Services." Consequently, the demand for service tax and penalties under Sections 76 and 77 was deemed unjustified. The tribunal allowed the appeals, setting aside the impugned orders. en-us Thu, 17 Jan 2008 00:00:00 +0530 Mon, 24 Mar 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4127 The tribunal ruled in favor of the appellant, finding that their activity of collecting telephone bills on behalf of BSNL does not fall under "Business Auxiliary Services" or "Banking and Other Financial Services." The tribunal emphasized that the activity is more akin to cash management, which is excluded from "Banking and Other Financial Services." Consequently, the demand for service tax and penalties under Sections 76 and 77 was deemed unjustified. The tribunal allowed the appeals, setting aside the impugned orders. Case-Laws Service Tax Thu, 17 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4127