https://www.taxtmi.com/caselaws?id=374855 The Tribunal held that the services provided by the appellant to M/s GE Countrywide Consumer Financial Services fell under Business Auxiliary services as per Section 65(19) of the Finance Act, 1994. The appellant was found liable to pay service tax and interest for the services rendered, with penalties set aside due to a genuine belief of non-coverage under service tax. The Tribunal emphasized the prospective application of statutory provisions and upheld the tax and interest, concluding the appeal in favor of the Department. en-us Thu, 27 Dec 2018 00:00:00 +0530 Mon, 10 Jun 2019 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374855 The Tribunal held that the services provided by the appellant to M/s GE Countrywide Consumer Financial Services fell under Business Auxiliary services as per Section 65(19) of the Finance Act, 1994. The appellant was found liable to pay service tax and interest for the services rendered, with penalties set aside due to a genuine belief of non-coverage under service tax. The Tribunal emphasized the prospective application of statutory provisions and upheld the tax and interest, concluding the appeal in favor of the Department. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374855