https://www.taxtmi.com/caselaws?id=333440 An appellant acting as a facilitator between a bank and its customers was held to have rendered services on behalf of the bank in relation to banking and other financial services, bringing the activity within Notification No. 25/2004-ST. Since the conditions of clauses (d) and (e) were satisfied for the disputed period, the exemption applied and service tax was not payable. The demand raised under Business Auxiliary Service was therefore unsustainable. en-us Thu, 06 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333440 An appellant acting as a facilitator between a bank and its customers was held to have rendered services on behalf of the bank in relation to banking and other financial services, bringing the activity within Notification No. 25/2004-ST. Since the conditions of clauses (d) and (e) were satisfied for the disputed period, the exemption applied and service tax was not payable. The demand raised under Business Auxiliary Service was therefore unsustainable. Case-Laws Service Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333440