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2018 (11) TMI 171 - AT - Service TaxClassification of services - Business auxiliary service or not? - activity of spot billing of electricity consumption charges and maintenance of customers’ accounts for Andhra Pradesh Central Power Distribution Company Limited (APCPDCL) - Held that:- The facts are in large and the entire payment is received on the amount received as consideration for spot billing and maintenance of accounts by the appellant under an agreement with APCPDCL. The issue is no more res-integra and is decided by the Bench in the case of Karvy & Co., Sneha Consultants Pvt. LTd. vs. CCE, C&ST, Hyderabad-II [2017 (10) TMI 26 - CESTAT HYDERABAD], where it was held that the said services would not fall under the category of business auxiliary services. Appeal allowed - decided in favor of appellant.
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