https://www.taxtmi.com/caselaws?id=332327 CESTAT Chandigarh set aside service tax demand on Business Auxiliary Service for SUWIDHA Centers operating from 2005-2010. The appellant operated single-window service centers providing government services. CESTAT held that Business Auxiliary Service applies only to services rendered in relation to recipient's business activities. Since services were provided to government departments engaged in public service delivery rather than business, and constituted statutory government duties per CBEC circular dated 23.08.2007, service tax was not applicable. Appeal allowed. en-us Tue, 19 Jul 2016 00:00:00 +0530 Sat, 21 Jun 2025 12:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332327 CESTAT Chandigarh set aside service tax demand on Business Auxiliary Service for SUWIDHA Centers operating from 2005-2010. The appellant operated single-window service centers providing government services. CESTAT held that Business Auxiliary Service applies only to services rendered in relation to recipient's business activities. Since services were provided to government departments engaged in public service delivery rather than business, and constituted statutory government duties per CBEC circular dated 23.08.2007, service tax was not applicable. Appeal allowed. Case-Laws Service Tax Tue, 19 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332327