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2016 (7) TMI 657

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..... . The job was to maintain computerized data base of APCPDCL, on computers and furnish the required output data on magnetic tapes/file transfers/hard copies. The appellant defended the show cause notice contending that the services would fall under Information Technology Service, while department is of the view that such services fall under BAS. As it is seen that the copy of the Order-in-Original .....

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..... y this order. The Proprietor of the appellant concern, M/S H.B. Consultancy Services appeared in person and argued the matter. He submitted that the appellant was engaged in data processing of electricity consumers for Andhra Pradesh Central Power Distribution Company (APCPDCL). It is submitted that the department issued show cause notice alleging that such activity would fall under category of Bu .....

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..... ding to appellant, he was not served with copy of Order-in-Original. Later when he came to know of the order passed by the adjudicating authority, he obtained copy of the order and filed appeal before the Commissioner (Appeals). The Commissioner Appeals) dismissed the appeal as it was filed beyond the time limit for condonation of delay by Commissioner (Appeals). 4. The foremost argument put f .....

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..... defended the show cause notice contending that the services would fall under Information Technology Service, while department is of the view that such services fall under BAS. As it is seen that the copy of the Order-in-Original was not served upon the appellant, as a sequitur, we are of the considered view that the matter is deem fit to be remanded to the original authority for denovo adjudicati .....

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