TMI Blog2017 (3) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... nvenient 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. - Service Tax Appeal No. 220 of 2010 with C.O. No. 24 of 2011, Service Tax Appeal No. 235 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng service of telephone bills and certain post printing activities. We have perused agreement dated 27/02/2006 entered into between the appellant/assessee and BSNL, Kottayam. The agreement stipulates the scope of the contract. BSNL outsourced the work of printing telephone bills and certain post printing operations. For this, the appellant/assessee has to install heavy duty laser printers alongwith required accessories in the premises of BSNL. The required software, PCs, UPS, interfacing software for processing data forms, designs etc. will be provided by the appellant/assessee. They have to also provide required manpower, consumables, stationery for this operation. The printing of telephone bills should be done based on the data provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clauses, in relation to promotion or marketing of service provided by the client includes any service provided in relation to promotion or marketing of games of chance, organized, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo; (iii) any customer care service provided on behalf of the client ; or (iv) procurement of goods or services, which are inputs for the client, or Explanation For the removal of doubts, it is hereby declared that for the purposes of this sub-clauses, inputs means all goods or services intended for use by the client, (v) production or processing of goods for, or on behalf of, the client; or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecom company. We are not able to accept the contention that physical printing of telephone bills can be considered as billing . Telecommunication billing involves a group of processes of telecom service providers, including collection of consumption data of customers, calculate charging and billing information, produce bills to customers, process their payments and to follow up default. In other words, billing is more of a financial activity involving quantification of charge, methodology of providing information in the bill and reaching it to the customer and following it up for collection. 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 bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... printing of bills and delivery the bills and other reports to the client cannot be taxed under business auxiliary service. It was held that the appellant/assessee have not undertaken any service on behalf of their clients as they do not have any contact with the customers of their clients and are not issuing the bills to the customers of their clients. 6. In view of the above discussion and analysis, we find that impugned order is not sustainable and accordingly the same is set aside. The appeal filed by the appellant/assessee is allowed and the appeal filed by the Revenue is without merit and the same is dismissed for reasons recorded above. The Cross Objection by the appellant/ assessee is also disposed of. ( Order pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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