https://www.taxtmi.com/caselaws?id=369886 The Tribunal held that the services provided to M/s. N.T.P.C. by the appellants did not qualify as 'business auxiliary services' for which Service Tax was applicable. The Tribunal emphasized that activities solely for promoting business or marketing goods related to the business fall under this category, whereas maintenance of premises where the business operates does not. Therefore, the Commissioner did not err in dropping the demand for Service Tax, except for cleaning activity services. The appeal was dismissed as the services did not meet the classification of 'business auxiliary services'. en-us Wed, 31 Oct 2018 00:00:00 +0530 Mon, 05 Nov 2018 11:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369886 The Tribunal held that the services provided to M/s. N.T.P.C. by the appellants did not qualify as 'business auxiliary services' for which Service Tax was applicable. The Tribunal emphasized that activities solely for promoting business or marketing goods related to the business fall under this category, whereas maintenance of premises where the business operates does not. Therefore, the Commissioner did not err in dropping the demand for Service Tax, except for cleaning activity services. The appeal was dismissed as the services did not meet the classification of 'business auxiliary services'. Case-Laws Service Tax Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369886