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2016 (7) TMI 657 - AT - Service TaxBusiness Auxiliary Services (BAS) - Activity of data processing of electricity consumers for Andhra Pradesh Central Power Distribution Company (APCPDCL) - Extended period of limitation - Held that:- The appellant was engaged in processing electricity consumer's data for APCPDCL. The job was to maintain computerized data base of APCPDCL, on computers and furnish the required output data on magnetic tapes/file transfers/hard copies. The appellant defended the show cause notice contending that the services would fall under Information Technology Service, while department is of the view that such services fall under BAS. As it is seen that the copy of the Order-in-Original was not served upon the appellant, as a sequitur, we are of the considered view that the matter is deem fit to be remanded to the original authority for denovo adjudication. The impugned order is set aside and case is remanded to the original authority for denovo adjudication after giving reasonable opportunity to the appellant for personal hearing. - Decided in favor of assessee.
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