2009 (2) TMI 713 - AT - Service Tax

Summary

The Appellate Tribunal CESTAT BANGALORE ruled that the service tax demanded had already been paid. The issue was the leviability of service tax on services like computerized data processing and accounts management. The demand for 'Business Auxiliary Services' from July 2001 to September 2005 was deemed unsustainable. The pre-deposit of penalty and interest amount demanded was waived, and the stay application was allowed. No coercive action should be taken by the Revenue until the appeal is disposed of, even after 180 days from the order date.