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2011 (11) TMI 220 - AT - Service TaxDemand of service tax in respect of services rendered for issue of PAN Cards on behalf of the Income Tax department under the category “ Business auxillary Services” - services rendered to Employees Provident Fund Organisation (EPFO) and Department of Company Affairs(DCA) in relation to upgradation of information technology systems and operations under the category 'Management Consultant Services' – Held that:- Levy and collection of income tax is a sovereign function and issue of PAN cards is in relation to such function and, therefore, the said activity cannot be brought under the category of a taxable service and no service tax is leviable on such activities. Similarly, services rendered in respect of modernization and upgrading the Information Technology Systems of EPFO & DCA falls in category of 'Information Technology Software Service' which has been brought under the tax net with effect from 16.05.2008 and not under the category of 'Management Consultancy Service'. - Decided in favor of assessee.
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