Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1211 - AT - Service TaxBusiness Auxiliary Service or not - providing service on behalf of the principle of Information Technology Service - Held that:- On going through the agreement between eBIZ and the assessees, the activity undertaken by the assessees involved the promotion or marketing of the service of eBIZ and getting commission from the eBIZ of the same as the service provided by the assessees in relation to the operation of computer systems. In that circumstances, the assessees are covered by the explanation to Section 65(19) of the Finance Act, 1994, therefore, they are not liable to pay service tax. As the assessees are providing service in respect of operation of computer systems, the same is not covered under Business Auxiliary Service, therefore, they are not liable to pay service tax. Demand set aside - appeal allowed - decided in favor of appellant.
|