TMI Blog2007 (8) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... liability by excluding the non taxable services - ST/60/2005 - 919/2007 - Dated:- 7-8-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Order-in-Appeal No. 131 /2005-C.E. dated 6-5-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellant is providing certain services to M/s. Gulbarga Electricity Supply Co. Ltd., Bellary ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the appellants have come before this Tribunal for relief. 3. Shri M. C. Varadarajan, learned Advocate appeared for the appellants and Shri K. Sambi Reddy, learned JDR for the Revenue. 4. We heard both the sides. After examining the contract entered into between the appellant and M/s. Gulbarga Electricity Supply Co. Ltd., we find that the entire service relates to Computerized Billin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) promotion or marketing of service provided by the client; or (iii) any customer care service provided on behalf of the client; or (iv) any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer and public relation services. And includes services as a commission agent, but does not incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;, which is excluded from the scope 'Business Auxiliary Services'. A large number of computers are supplied to GESCOM by the appellants and for the supply of these computers, printers and other hardware items, the appellants are receiving hiring charges. Moreover, they are also required to generate MIS reports and do a lot of data processing and generate very many reports. These things ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calculating the duty liability, gross amount collected for services should be treated as including the Service Tax. In any case, we are remanding the matter to the Original Authority. The Original Authority may examine this aspect also in accordance with law and decide the issue within four months from the date of this order. Thus, the matter is remanded for re-computation of the tax liability. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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