https://www.taxtmi.com/caselaws?id=458396 Services rendered to the Income Tax Department for issuance of PAN cards are examined for taxability as Business Auxiliary Service and for whether they are instead connected with a sovereign function. The analysis also considers whether such services fall within Section 65(19)(vi) and (vii) of the Finance Act, 1994 as services provided on behalf of the client or as incidental or auxiliary services. The Bombay High Court admitted the appeal on the substantial questions of law framed, leaving those issues for determination. en-us Tue, 19 Aug 2014 00:00:00 +0530 Thu, 24 Oct 2024 19:42:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458396 Services rendered to the Income Tax Department for issuance of PAN cards are examined for taxability as Business Auxiliary Service and for whether they are instead connected with a sovereign function. The analysis also considers whether such services fall within Section 65(19)(vi) and (vii) of the Finance Act, 1994 as services provided on behalf of the client or as incidental or auxiliary services. The Bombay High Court admitted the appeal on the substantial questions of law framed, leaving those issues for determination. Case-Laws Service Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458396