https://www.taxtmi.com/caselaws?id=35011 Activities such as collecting phone bills, handling remittances, issuing demand drafts, collecting monthly bills and assisting other banks were treated as part of the assessee's banking operations and within its registered line of business. Receipt of commission did not, by itself, justify reclassification of those services as business auxiliary services. Earlier Tribunal orders in the assessee's own case were followed, and the department's objection that those orders were not accepted was not a valid basis to sustain the demand. The services were held not taxable as business auxiliary services, the assessee's appeals were allowed, and the revenue's appeals were rejected. en-us Tue, 12 May 2009 00:00:00 +0530 Mon, 03 May 2010 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35011 Activities such as collecting phone bills, handling remittances, issuing demand drafts, collecting monthly bills and assisting other banks were treated as part of the assessee's banking operations and within its registered line of business. Receipt of commission did not, by itself, justify reclassification of those services as business auxiliary services. Earlier Tribunal orders in the assessee's own case were followed, and the department's objection that those orders were not accepted was not a valid basis to sustain the demand. The services were held not taxable as business auxiliary services, the assessee's appeals were allowed, and the revenue's appeals were rejected. Case-Laws Service Tax Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35011