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2016 (7) TMI 657 - CESTAT HYDERABAD

2016 (7) TMI 657 - CESTAT HYDERABAD - TMI - 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 consumer's data for APCPDCL. 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 defende .....

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fter giving reasonable opportunity to the appellant 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, Proprietor for the Appellant Shri R. K. Dass, AR for the Respondent ORDER The above appeal came up for hearing on the application for stay. With consent of both sides, the appeal itself was heard and is disposed by .....

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the department, contesting that the activities 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 bonafide belief that their activities are not taxable services. 2. After adjudication, the original authority confirmed the demand of ₹ 1,05,830/- towards service tax and ₹ 1,227/- towards education .....

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