https://www.taxtmi.com/caselaws?id=367537 The Tribunal allowed the appeal, setting aside the demand for service tax under 'Business Auxiliary Services' for the period 2010-11 to 2011-12. The change of cause title from CMC Ltd. to Tata Consultancy Services Ltd. was approved due to a merger between the companies. The Tribunal determined that the services provided, including establishing a Wide Area Network for a government agency, did not fall under the definition of Business Auxiliary Services. As a result, the demands were overturned, and the appeals were granted in favor of the appellants. en-us Fri, 27 Jul 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367537 The Tribunal allowed the appeal, setting aside the demand for service tax under 'Business Auxiliary Services' for the period 2010-11 to 2011-12. The change of cause title from CMC Ltd. to Tata Consultancy Services Ltd. was approved due to a merger between the companies. The Tribunal determined that the services provided, including establishing a Wide Area Network for a government agency, did not fall under the definition of Business Auxiliary Services. As a result, the demands were overturned, and the appeals were granted in favor of the appellants. Case-Laws Service Tax Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367537