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    <title>Corporate Guarantee is taxable as Business Auxiliary Service under Section 65(105)(zzb) of the Finance Act</title>
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    <description>The tribunal held that corporate guarantee commissions are taxable as Business Auxiliary Service, finding that the revenue had invoked inconsistent taxable service categories in the show cause notices and adjudication, failed to determine facilitation within the financial services classification, and therefore issued notices lacking requisite certainty to sustain the recovery order; the revenue has appealed to the supreme court.</description>
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      <description>The tribunal held that corporate guarantee commissions are taxable as Business Auxiliary Service, finding that the revenue had invoked inconsistent taxable service categories in the show cause notices and adjudication, failed to determine facilitation within the financial services classification, and therefore issued notices lacking requisite certainty to sustain the recovery order; the revenue has appealed to the supreme court.</description>
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