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2017 (9) TMI 553 - AT - Service TaxBusiness Auxiliary Services - the appellant/assessee had entered into an agreement with BSNL company to provide printing services of the telephone bills in their premises - whether Business Auxiliary Services or not? - Held that: - the identical issue has come up before the Tribunal in the assessee’s own case CCE, Delhi Versus M/s Ricoh India Limited And Vice-Versa [2017 (3) TMI 1159 - CESTAT NEW DELHI], where it was held that the appellant/assessee is not responsible for any details in the bill or authenticity of the same. They are simply printings in a preformatted design the telephone bills based on the data provided by the telecom company and give the printed bills in envelops, after bunching in convenient groups, for further follow up by the telecom companies, such activity cannot be considered as business auxiliary service - appeal allowed - decided in favor of appellant.
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