TMI Blog2018 (11) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said services would not fall under the category of business auxiliary services. Appeal allowed - decided in favor of appellant. - APPEAL No. ST/251/2010 - A/31260/2018 - Dated:- 26-9-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Karan Talwar, Advocate for the Appellant. Shri P.S. Reddy, Asst. Commissioner/AR for the Respondent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No. 75/2009 (H-II) ST, dated 30.10.2009. 2. The relevant facts that arise for consideration after filtering out unnecessary details are during the period 01.07.2003 to 31.10.2005, appellant was engaged in an activity of spot billing of electric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant was compensated by APCPDCL by an amount of ₹ 16,10,333/- which was paid to the Government Treasury. 4. Ld. DR reiterated the findings of the lower authorities. 5. On careful consideration of the submissions made, we find that the facts are in large and the entire payment is received on the amount received as consideration for spot billing and maintenance of accounts by the appellant under an agreement with APCPDCL. 6. We do find that Ld. Counsel submission as to the issues covered by the judgment in the case of Karvy Co., Sneha Consultants Pvt. LTd. (supra) is correct. We reproduce the order of Hon ble High Court of Telangana Andhra Pradesh in the case of Phoenix IT Solutions (supra). [Judgment per : Goda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994, along with interest under Section 75 and proposing penalties under Sections 76, 77 and 78 of the Finance Act, 1994. Eventually by the order dated 9-6-2008 the Commissioner confirmed the demand along with interest and imposed penalty. Aggrieved, the respondent-assessee preferred an appeal before the CESTAT. 5. By the order impugned, the Tribunal held inter alia that the billing and accounting work executed by the assessee is taxable under Support Service of Business 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 And ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alls for no interference. Section 65(104c) of the Act has been brought within the Service Tax net as Support Service of business or commerce , by the Finance Act, 2006 with effect from 1-5-2006. The transaction in question relates to the period 1-7-2003 to 30-9-2006. In the circumstances the Tribunal has rightly held that these transactions of the respondent-assessee, since they fall within support service of business or commerce are not liable to the charge of Service Tax for the period anterior to the incorporation of clause (104c) in Section 65 of the Finance Act, 1994 i.e., prior to 1-5-2006. 7. On the analysis above, no question of law falls for consideration in this appeal and it is accordingly dismissed at the stage of admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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