https://www.taxtmi.com/caselaws?id=449811 The Tribunal set aside the impugned order demanding service tax from the appellants, who acted as business correspondents for wage disbursal under MGNREGA. It concluded that their activities did not fall under "Management & Business Consultant Service" or "Credit Card, Debit Card, or other payment card Services" as defined by the Finance Act, 1994. For services post-01.07.2012, the appellants were covered by an exemption notification. Consequently, the appellants were not liable for service tax, and all appeals were allowed with consequential relief. en-us Tue, 23 Jan 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449811 The Tribunal set aside the impugned order demanding service tax from the appellants, who acted as business correspondents for wage disbursal under MGNREGA. It concluded that their activities did not fall under "Management & Business Consultant Service" or "Credit Card, Debit Card, or other payment card Services" as defined by the Finance Act, 1994. For services post-01.07.2012, the appellants were covered by an exemption notification. Consequently, the appellants were not liable for service tax, and all appeals were allowed with consequential relief. Case-Laws Service Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449811