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2017 (9) TMI 457 - AT - Service TaxBusiness Auxiliary services - whether the assessee M/s Steria India Ltd, are liable to service tax on receipt of Business Auxiliary Service in the nature of procuring orders for them for providing the exempt service of information Technology Software Service during the period January, 2006 to December, 2006? - Held that: - so far the SCN relating to transactions with M/s Xansa PLC (UK) is concerned the SCN is bad as there can be no adjudication for the demand which have already been paid, that is service tax paid - So far the demand with respect to transactions with Xansa USA is concerned, during the relevant period the appellant was not providing any taxable service, as Information Technology Software Service became taxable with effect from 16 May, 2008, upon enactment of Section 65 (53a) in the Finance Act, the appellant is not liable to pay any service tax on the transactions with Xansa USA during the relevant period - appeal dismissed - decided against Revenue.
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