https://www.taxtmi.com/caselaws?id=795654 Business Auxiliary Service requires proof that liaison activities fall within a specific statutory limb, such as promotion, marketing, procurement, customer care, service on behalf of a client, commission agency, or an incidental specified activity. Receipt of liaison charges or expense reimbursements alone does not establish taxability. A show cause notice must identify the precise limb invoked where the definition contains distinct taxable categories; reproducing the entire definition without a specific charge is vague and impairs an effective defence. A service-tax demand also requires cogent evidence of the alleged taxable activity and cannot rest on presumptions arising from liaison charges. en-us Tue, 21 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795654 Business Auxiliary Service requires proof that liaison activities fall within a specific statutory limb, such as promotion, marketing, procurement, customer care, service on behalf of a client, commission agency, or an incidental specified activity. Receipt of liaison charges or expense reimbursements alone does not establish taxability. A show cause notice must identify the precise limb invoked where the definition contains distinct taxable categories; reproducing the entire definition without a specific charge is vague and impairs an effective defence. A service-tax demand also requires cogent evidence of the alleged taxable activity and cannot rest on presumptions arising from liaison charges. Case-Laws Service Tax Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795654