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2017 (10) TMI 26 - CESTAT HYDERABADClassification of services - Business Auxiliary Services or Business Support Services? - services of maintenance of accounts and spot billing employing computerized data processing to Andhra Pradesh Central Power Distribution Company (APCDCL) - Held that: - the issue is no more resintegra as Division Bench of the Tribunal in the case of Phoenix IT Solutions [2011 (1) TMI 642 - CESTAT, BANGALORE] had analysed the very same services rendered by the appellant therein and came to a conclusion that the services would not fall under the category of business auxiliary services - appeal allowed - decided in favor of appellant.
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