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2011 (3) TMI 1055 - CESTAT, BANGALOREBusiness Auxiliary Service - Service tax liability - Impugned period between 7/2003 to 1/2005 - respondent was collecting electricity bills and telephone bills on behalf of the electricity board and telecom companies - Held that:- As in an identical issue in the case of Federal Bank Ltd. [2009 (5) TMI 78 - CESTAT, BANGALORE] has upheld the view of this Bench inasmuch as upholding that the services of collection of telephone bills by the bank for BSNL, Airtel, etc. would not fall under the category of Business Auxiliary Service attracting liability of service tax under Section 65(19) of the Finance Act, 1994. It is held by the Hon'ble High Court [2009 (7) TMI 579 - HIGH COURT OF KERALA] that the services which are rendered by the current respondent would initially fall under 'Cash management services' under Section 65(12) which came into effect from 01/06/2007 - no merit in the appeal filed by the Revenue.
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