https://www.taxtmi.com/caselaws?id=781391 CESTAT Chennai (AT) dismissed the appeal, holding that services of assisting banks and finance companies in customer evaluation and debt collection fall within Business Auxiliary Services as construed under Section 65(19) of the Finance Act, 1994; the authority's narrower extraction of clause (vii) does not negate liability. The Bench relied on an identical earlier decision in the appellant's own case for a prior period, which has attained finality, and found no differing facts or circumstances warranting a contrary view, thereby upholding the tax demand. en-us Thu, 13 Nov 2025 00:00:00 +0530 Sat, 15 Nov 2025 07:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781391 CESTAT Chennai (AT) dismissed the appeal, holding that services of assisting banks and finance companies in customer evaluation and debt collection fall within Business Auxiliary Services as construed under Section 65(19) of the Finance Act, 1994; the authority's narrower extraction of clause (vii) does not negate liability. The Bench relied on an identical earlier decision in the appellant's own case for a prior period, which has attained finality, and found no differing facts or circumstances warranting a contrary view, thereby upholding the tax demand. Case-Laws Service Tax Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781391