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TMI Blog2011 (3) TMI 1055X X X X Extracts X X X X X X X X Extracts X X X X ..... er-in-Appeal No.47/2006-CE dt. 14/2/2006. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the service tax liability on the respondent for the period 7/2003 to 1/2005. The Revenue authorities were of the view that the services rendered by the respondent would fall under the category of "Business Auxiliary Service". The respondent was collecting electri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority has however concluded that these services are covered within the scope of business auxiliary service under the service of collection of cheque / cash from customers under sub-clause (iii) of the definition prior to 10/9/2004 and under sub-clause (vii) subsequently. This collection is a service rendered under business auxiliary service to M/s. BSNL / Electricity Board. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s present in the activity of collection of bills etc. Further, if collection of cheque / cash was part of earlier definition under sub-clause (iii) there would have been no need to spell them out under sub-clause (vii) by amending and enlarging the scope of business auxiliary service." 4. Ld. DR would submit that the grounds of appeal very clearly differentiate the period prior to 10/9/2004 and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Hon'ble High Court has, in an identical issue in the case of Federal Bank Ltd., has upheld the view of this Bench inasmuch as upholding that the services of collection of telephone bills by the bank for BSNL, Airtel, etc. would not fall under the category of Business Auxiliary Service attracting liability of service tax under Section 65(19) of the Finance Act, 1994. It is held by the Hon'ble Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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