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Karvy & Co, Sneha Consultants (P) Ltd Versus Commissioner of Central Excise, Customs and Service Tax, Hyderabad-II

2017 (10) TMI 26 - CESTAT HYDERABAD

Classification of services - Business Auxiliary Services or Business Support Services? - services of maintenance of accounts and spot billing employing computerized data processing to Andhra Pradesh Central Power Distribution Company (APCDCL) - Held that: - the issue is no more resintegra as Division Bench of the Tribunal in the case of Phoenix IT Solutions [2011 (1) TMI 642 - CESTAT, BANGALORE] had analysed the very same services rendered by the appellant therein and came to a conclusion that t .....

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01.2008 and order-in-original No. 14/2006 dated 17.11.2006. 2. Heard both sides and perused the records. 3. Since the issue involved in both the appeals being same, there are being disposed of by a common order. 4. The issue that falls for consideration in these appeals is the appellants during the period July 2003 to September 2005 provided services of maintenance of accounts and spot billing employing computerized data processing to Andhra Pradesh Central Power Distribution Company (APCDCL); f .....

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along with interest and also imposed penalties. Aggrieved by such an order, appeals were filed before the 1st Appellate Authority. The 1st Appellate Authority also concurred with the views and upheld the demands raised. 5. It is the submission of the learned counsel that the services rendered by the appellant would correctly fall under business support services with effect from 1.5.2006 and prior to that the services do not fall under the category of 'BAS'. For this proposition they rel .....

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made it is undisputed that the appellant under a contract, was engaged in maintenance of accounts and spot billing during the relevant period for APCDCL. 7. Revenue wants to classify these services under business auxiliary services while it is the claim of the appellant that this would not fall under business auxiliary services. In our view, the issue is no more resintegra as Division Bench of the Tribunal in the case of Phoenix IT Solutions (supra) had analysed the very same services rendered .....

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s or Commerce and not as BAS. In Para 17 of its order, the Tribunal held that the agreement between the assessee and Northern Orissa for spot billing activity also has a similar provision as the agreement with the Electricity Distribution Companies in Andhra Pradesh; that in all these cases billing and accounting is not done on behalf of electricity companies/departments but is for them; there is no interaction/communication with the customers; meter readings are required to be provided by the e .....

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n and when the meter reading is provided, the meter reading is entered and the bills are generated and that activity is correctly classifiable under the SSBC. 6. Section 65(104c) of the Finance Act, 1994 defines Support Service of business or commerce to mean services provided in relation to business or commerce including inter alia accounting and processing of transactions, infrastructural support services and other transaction processing. In view of the definition of the expression Support Ser .....

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