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2011 (1) TMI 598 - AT - Service TaxDemand with penalty - Business Auxiliary Service - It is noticed that the activities undertaken by the assessees include feeding the data provided by their clients in the computer net work system with the help of software specifically developed for the clients and generating the bills and delivering the bills and other reports to the clients - As, during the period prior to 1.5.2006, the definition clearly exclude the Information Technology Services from the ambit of "Business auxiliary services" the activities undertaken by the assessees are not taxable under the category of "Business auxiliary services" - Decided in favour of the assessee
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