https://www.taxtmi.com/caselaws?id=395747 The Tribunal held that the services provided by the appellant to the Road Transport Authorities were not classified as 'Business Auxiliary Services' but rather as assistance in statutory functions. Relying on judicial decisions and a CBEC circular exempting activities by sovereign/public authorities under statutory obligations from service tax, the Tribunal ruled in favor of the appellant, granting consequential relief accordingly. en-us Wed, 26 Feb 2020 00:00:00 +0530 Thu, 18 Feb 2021 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395747 The Tribunal held that the services provided by the appellant to the Road Transport Authorities were not classified as 'Business Auxiliary Services' but rather as assistance in statutory functions. Relying on judicial decisions and a CBEC circular exempting activities by sovereign/public authorities under statutory obligations from service tax, the Tribunal ruled in favor of the appellant, granting consequential relief accordingly. Case-Laws Service Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395747