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2014 (8) TMI 1200 - HC - Service TaxBusiness Auxiliary Services - selling products/packages for operation of computer systems and to motivate other associate for awareness of computer educational packages - period from July, 2003 to March, 2007 - HELD THAT:- The Explanation to Section 65(19) of Finance Act, 1994 provides that the Information Technology Service means any service in relation to designing, developing or maintaining of computer software or computerized data processing or system networking or any other service primarily in relation to operation of computer systems. As per the definition of Business Auxiliary Service, the activity of Information Technology Service is excluded therefrom and, therefore, it is not exigible to service tax. The Tribunal had failed to consider the following expression used in the Explanation “or any other service primarily in relation to operation of computer systems”. According to the Learned Counsel for the appellant, the activity of the assessee falls in this expression. Thus, it would be appropriate that the matter is remitted to the Tribunal to adjudicate the same and record a finding as to whether the activity of the assessee falls under the expression “or any other service primarily in relation to operation of computer systems” and termed to be ‘Information Technology Service’ or not. The matters are remitted to the Tribunal to decide afresh in accordance with law after affording an opportunity of hearing - Appeal allowed by way of remand.
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