https://www.taxtmi.com/caselaws?id=791235 Services involving verification, investigation and collection-related work for banks were not promotion or marketing of the bank's business and therefore did not fall within Business Auxiliary Service; the classification under that head was unsustainable. Activities such as collecting recoveries, cheques, payments and instalments, and conducting field investigation for a bank, were treated as Recovery Agent Service because they related to recovery of sums due. The demand was, however, confined to the normal limitation period, as no suppression or equivalent ground for extended limitation was shown. Accordingly, the Business Auxiliary Service demand was deleted and the Recovery Agent Service demand survived only within limitation. en-us Tue, 13 Jan 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791235 Services involving verification, investigation and collection-related work for banks were not promotion or marketing of the bank's business and therefore did not fall within Business Auxiliary Service; the classification under that head was unsustainable. Activities such as collecting recoveries, cheques, payments and instalments, and conducting field investigation for a bank, were treated as Recovery Agent Service because they related to recovery of sums due. The demand was, however, confined to the normal limitation period, as no suppression or equivalent ground for extended limitation was shown. Accordingly, the Business Auxiliary Service demand was deleted and the Recovery Agent Service demand survived only within limitation. Case-Laws Service Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791235