https://www.taxtmi.com/caselaws?id=386840 The Tribunal set aside the demand for service tax under Business Auxiliary Service, ruling that the appellants' collection of amounts from customers on behalf of the manufacturer did not fall within the definition of Business Auxiliary Service as they did not retain any money collected or receive any consideration. Consequently, the penalties imposed under various provisions of law were also set aside due to the lack of basis following the finding that the activity did not constitute Business Auxiliary Service. en-us Fri, 29 Mar 2019 00:00:00 +0530 Thu, 10 Oct 2019 12:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386840 The Tribunal set aside the demand for service tax under Business Auxiliary Service, ruling that the appellants' collection of amounts from customers on behalf of the manufacturer did not fall within the definition of Business Auxiliary Service as they did not retain any money collected or receive any consideration. Consequently, the penalties imposed under various provisions of law were also set aside due to the lack of basis following the finding that the activity did not constitute Business Auxiliary Service. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386840