TMI Blog2017 (10) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed - decided in favor of appellant. - ST/178/2008-DB, ST/195/2008-DB - A/31465-31466/2017 - Dated:- 7-9-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Mr Karan Talwar, Adv for the Appellant Mrs B.V. Siva Naga Kumari, A.R. for the Respondent ORDER [Order Per : M. V. Ravindran] These two appeals are directed against order-in-appeal No. 5/2009(H-II) ST dated 17.01.2008 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that activity of collection of data on consumption of electricity by MSDCL customers is taxable under BAS. Learned Commissioner produces a copy of the said order. 6. On a careful consideration of the submissions 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 by the appellant therein and cam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 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 Service of business or commerce under Section 65(104c) of the Act, we are satisfied that the interpretation of the provision and application of the said provision to the transactions of the respondent-assessee is a fair view of the provision and calls for no interference ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
