https://www.taxtmi.com/caselaws?id=32650 The tribunal allowed the appeals, setting aside the demands raised by the department. It was held that the appellant's activities of collecting telephone bills and premium charges did not fall under "Business Auxiliary Services" but were part of "Cash Management Service," which is exempted under "Banking and Other Financial Services." The decision was based on the tribunal's interpretation of the relevant legal definitions and the evidence provided by the appellant. The appeals were allowed, and the demands for Service Tax were annulled. en-us Fri, 03 Oct 2008 00:00:00 +0530 Mon, 21 Apr 2014 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32650 The tribunal allowed the appeals, setting aside the demands raised by the department. It was held that the appellant's activities of collecting telephone bills and premium charges did not fall under "Business Auxiliary Services" but were part of "Cash Management Service," which is exempted under "Banking and Other Financial Services." The decision was based on the tribunal's interpretation of the relevant legal definitions and the evidence provided by the appellant. The appeals were allowed, and the demands for Service Tax were annulled. Case-Laws Service Tax Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32650