Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Bajrang Infotech Systems Pvt. Ltd. Versus CC, CE & ST, Hyderabad-II

2016 (12) TMI 604 - CESTAT HYDERABAD

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 sof .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nd maintenance of computer software for APSRTC. This being so, their activity clearly falls within the ambit of Explanation to definition of BAS under Section 65(19) as it existed during the period of dispute. For these reasons, we are of the conside .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

refore 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 appe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e items on their behalf. Department has taken a view that these activities constitute Business Auxiliary Service. The original authority confirmed demand of ₹ 10,38,813/- for the period 01/07/2004 to 31/05/2008 along with interest and imposed p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nkar 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 Datawar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

they are very much liable for discharge of service tax liability under BAS. 3. Heard both sides and gone through the facts. A perusal of page 71 of the appeal papers containing statement of Shri S.M. Singh, Director of the appellant, at question No. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the same will be printer on the pre-printed stationery which was supplied by APSRTC. The laminated Card which has bar code on it will be scanned through a bar code reader and a bus pass is generated... … 4. Further a perusal of the agreement .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ss Pass computerization ("PASS") Project by providing hardware equipment, manpower, operating system and database software, communication lines etc., APSRTC has agreed to give this project on commission basis at a rate of, … … .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| 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