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2018 (9) TMI 1273 - AT - Service TaxBusiness Auxiliary Services - activity of computerization of Excise and Taxation Technical Service Agency, the authority of Punjab Government - period from 2010-11 to 2011-12 - Held that:- The issue has been examined by this Tribunal in their own case for the earlier period in TATA CONSULTANCY SERVICES LIMITED VERSUS C.S.T. -DELHI [2018 (6) TMI 1013 - CESTAT NEW DELHI], where it was held that appellant is not liable to pay service tax on the amount received from Punjab Government for renovation of Technical Programme given by them for Excise and Taxation Technical Service Agency. The services provided by the appellants do not qualify as ‘Business Auxiliary Services’, therefore, the demands against the appellants are set aside - appeal allowed - decided in favor of appellant.
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