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2014 (10) TMI 169 - AT - Service TaxClassification of service - Business Auxiliary service or Information technology service - Held that:- From a perusal of the agreement entered into between the appellant and SKF, Sweden, it is clear that the said agreement provided for development, maintenance and installation of software systems by the foreign entity to the appellant and supply of information, data, providing training, etc. In the IT software field, Information Technology Software service was specifically excluded from the scope of ‘Business Auxiliary Services' and the same was made taxable only w.e.f. 16/05/2008 when a separate entry for ‘Information Technology Software Services' was introduced in the statute book. Therefore, we agree with the appellant's contention that the services received by the appellant fall within the category of ‘Information Technology Services' and therefore, would not be liable to service tax for the period to 16/05/2008. On perusal of the agreement, it is seen that there are only two parties involved SKF, Sweden and SKF, India and there is no third party involved. Further, the service received by the SKF India, the appellant herein, is for its own use and not for providing any service to any other party. Therefore, the argument of the Revenue that the services received would fall within the ambit of ‘customer care' is totally bereft of any logic and devoid of any merit. various services received do not come anywhere near the definition of ‘business auxiliary service' or ‘customer care service' as has been held in the impugned order. Thus, we find that the impugned order is clearly unsustainable in law. - Decided in favour of assessee.
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