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M/s H.B. Consultancy Services Versus The Commissioner C&C. E, Hyderabad-II

2016 (7) TMI 657 - CESTAT HYDERABAD

Business Auxiliary Services (BAS) - Activity of data processing of electricity consumers for Andhra Pradesh Central Power Distribution Company (APCPDCL) - Extended period of limitation - Held that:- The appellant was engaged in processing electricity .....

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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 consider .....

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pellant for personal hearing. - Decided in favor of assessee. - ST/20661/2014 - Final Order Mo. A/30544/2016 - Dated:- 24-5-2016 - Ms. Sulekha Beevi, C.S. Member (Judicial) and Mr. Madhu Mohan Damodhar, Member (Technical) Shri Y.M.K. Murthy, Propriet .....

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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 .....

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ies do not fall under the category of BAS. It was also pleaded that extended period is not invokable as appellant had made full disclosure of its activities with APCPDCL, which was a public sector undertaking. Further, that appellants were under bona .....

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5, along with interest and also imposed equal amount of penalty besides imposing penalty under Sections 75A, 76 & 77 of Finance Act, 1994. 3. According to appellant, he was not served with copy of Order-in-Original. Later when he came to know of .....

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ioner (Appeals). 4. The foremost argument put forward by the appellant is that the Order-in-Original was not served upon him. Revenue has produced documents to show that the copy of order was sent to appellant. However, they have not produced any evi .....

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