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2014 (1) TMI 1608 - CESTAT MUMBAIDemand of service tax - Business Auxiliary Service - Information Technology Service - Classification of service - Held that:- activity of the Respondents is receiving information from M/s. TPSL, United Kingdom which was recorded and processed and the processed information in that form of data was transmitted back to United Kingdom digitally via the international data leased circuits, commissioned through international service providers - Computer Data Processing comes under Information Technology Service and is excluded from the scope of Business Auxiliary Service - Following decision of CS E-serve Ltd. vs. CST, Mumbai II [2013 (9) TMI 70 - CESTAT MUMBAI] - Decided against Revenue.
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