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2013 (9) TMI 70 - AT - Service TaxDemand of service tax – export of service - back-office operations - processing of the transactions of their client electronically - stay - Held that:- Computerized data processing is specifically excluded from the scope of BAS – no question of confirmation of demand under BAS would arise - the activity is processing of the transactions of their client electronically - they were undertaking computerized data processing for their client using the computer systems of the client - the clients are located not only in India but all over the world - appellant is not interacting with the bank's customers for collection of any data - data already collected by the bank in their various branches are electronically processed by the appellant - the appellant is undertaking back-office operations - bulk of data processing is done for the bank's branches situated abroad – activity undertaken by the appellant would amount to export of service and on that account also no service tax would be payable by the appellant. - stay granted.
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