New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (12) TMI 604 - CESTAT HYDERABAD

2016 (12) TMI 604 - CESTAT HYDERABAD - TMI - Business auxiliary services - preparation of ID cards for fresh and renewed bus passes on behalf of the APSRTC to their customers and collecting amounts for the above items on their behalf - Held that: - Para 16 of the agreement mandates that the software should not be utilized, sold or handled by any other individual, outsider agency etc. except APSRTC during the period of contract. From a perusal of these aspects, it clearly shows that the appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

order is therefore not sustainable and is therefore set aside - appeal allowed - decided in favor of assessee. - ST/107/2010 - A/31145/2016 - Dated:- 7-11-2016 - Ms. Sulekha Beevi, Member(Judicial) and Mr. Madhu Mohan Damodhar, Member(Technical) Shri J. Siva Shankar Reddy, Advocate for the appellant. Shri Arun Kumar, Deputy Commissioner(AR) for the respondent. ORDER The appellants are providing services of preparation of ID cards for fresh and renewed bus passes on behalf of the APSRTC to their .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ter came up, learned counsel Shri J. Shiva Sankar Reddy relied, firstly, on Board's Circular No.59/8/2003 dt. 20/06/2003 wherein it has been clarified that BAS as per the law excludes IT services. Secondly, he also placed reliance on the ratio of the Tribunal decision in the case of Dataware Computers Vs. CCE,C&ST(A)Guntur [2008(12) STR 121 (Tri. Bang.)], On the other hand, learned AR Shri Arun Kumar vehemently opposes the appeal and submits that the services provided by the appellant ca .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version