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2016 (12) TMI 604 - AT - Service TaxBusiness auxiliary services - preparation of ID cards for fresh and renewed bus passes on behalf of the APSRTC to their customers and collecting amounts for the above items on their behalf - Held that: - Para 16 of the agreement mandates that the software should not be utilized, sold or handled by any other individual, outsider agency etc. except APSRTC during the period of contract. From a perusal of these aspects, it clearly shows that the appellant is very much in the activity of developing and maintenance of computer software for APSRTC. This being so, their activity clearly falls within the ambit of Explanation to definition of BAS under Section 65(19) as it existed during the period of dispute. For these reasons, we are of the considered opinion that the activity carried out by the appellant is definitely in the nature of IT services and hence will have to be necessarily excluded from quantification under category of BAS. The impugned order is therefore not sustainable and is therefore set aside - appeal allowed - decided in favor of assessee.
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