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2009 (3) TMI 297 - AT - Service TaxAppellant had rendered computerized data processing for billing and accounts management service – Revenue alleging that the services rendered by the appellant will fall under the category of business auxiliary services - The appellants have clearly shown that during the relevant period, the services would come within the category of information technology service and they would be specifically excluded from the scope of business auxiliary service by way of explanation to Section 65(19). – In the impugned order, there is not discussion on the plea made by the appellant but only a bald statement that the said service comes under business auxiliary service has been made - It was also submitted that activities of spot billing and account management will not fall under the sub-clauses (i) or (vii) or (iii) or (vi) of the definition of Business Auxiliary Service – services rendered directly to client and not on behalf of the client as agents, therefore in terms of the Board’s Clarification dated 28-2-2006, the services rendered of outsourcing of spot billing work would come within the ambit of business support service which is liable to service tax only with effect from 2006. - The appellant has made out a very strong case to show that the services rendered by them would not fall within the category of business auxiliary service during the relevant period. – appeal is allowed
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