https://www.taxtmi.com/caselaws?id=340056 The Tribunal upheld the tax liability of the appellants under "Business Auxiliary Service" for services provided to ICICI Bank, rejecting their argument for classification under "Business Support Service." Additionally, the Tribunal confirmed the imposition of service tax liability for the period 1.7.2003 to 31.03.2005, dismissing the appellants' claims of bias by lower authorities. The penalties imposed under various sections of the Finance Act, 1994 were upheld as the appellants failed to substantiate their contention of a bona fide belief regarding tax liability, leading to the dismissal of their appeal. en-us Thu, 09 Feb 2017 00:00:00 +0530 Sat, 02 Sep 2017 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340056 The Tribunal upheld the tax liability of the appellants under "Business Auxiliary Service" for services provided to ICICI Bank, rejecting their argument for classification under "Business Support Service." Additionally, the Tribunal confirmed the imposition of service tax liability for the period 1.7.2003 to 31.03.2005, dismissing the appellants' claims of bias by lower authorities. The penalties imposed under various sections of the Finance Act, 1994 were upheld as the appellants failed to substantiate their contention of a bona fide belief regarding tax liability, leading to the dismissal of their appeal. Case-Laws Service Tax Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340056