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2017 (3) TMI 1159 - CESTAT NEW DELHIBill printing service to telecom companies - whether business auxiliary service or not? - Held that: - The appellant/assessee in the present case is not involved in any calculation of quantification of the bill amount, details to be presented in the bill and regarding correctness of the said details in the bill. In other words, the appellant/assessee is not responsible for any details in the bill or authenticity of the same. They are simply printings in a preformatted design the telephone bills based on the data provided by the telecom company and give the printed bills in envelops, after bunching in convenient groups, for further follow up by the telecom companies - such activity cannot be considered as business auxiliary service One more point to note is, that sub-clause (vii) talks about incidental or auxiliary service to any one of the activity in sub-clauses (i) to (vi). These sub-clauses talk about promotion or marketing of service provided by the client or customer care service provided on behalf of the client, provision of service on behalf of the client - the appellant/assessee is nowhere connected with promotion of service or provision of service on behalf of the telecom companies. Appeal allowed - decided in favor of appellant.
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