TMI Blog2017 (9) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to payment of service tax under the category of BAS - appeal allowed - decided in favor of appellant. - ST/3835/2012-ST[DB] - ST/A/55285/2017-CU[DB] - Dated:- 18-7-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Mr. Dheeraj Srivastav, Advocate for the Appellant Mr. J.P. Singh, DR for the Respondent ORDER Per: S.K. Mohanty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd along with interest and penalties were confirmed against the appellant. 3. The ld. Advocate appearing for the appellant submitted that bill printing activity carried on by the appellant cannot be classified under taxable category of BAS, as defined under Section 65(19) of the Finance Act, 1994. Further, he submitted that in an identical issue, this Tribunal in the case of appellant itself, v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the bill. In other words, the appellant/assessee is not responsible for any details in the bill or authenticity of the same. They are simply printings in a preformatted design the telephone bills based on the data provided by the telecom company and give the printed bills in envelops, after bunching in convenient groups, for further follow up by the telecom companies. We find such activity cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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