https://www.taxtmi.com/caselaws?id=208323 Issuance of PAN cards on behalf of the Income Tax Department was treated as an activity integrally linked to a sovereign statutory function of tax administration, so it was not regarded as Business Auxiliary Service and no service tax was payable on that basis. Services for the Employees Provident Fund Organisation and the Department of Company Affairs were found to relate to modernization, computerization, system integration, hosting and upgrading, which fit Information Technology Software Service rather than Management Consultancy Service. On that reasoning, the service tax demand on both categories of services was set aside. en-us Mon, 21 Nov 2011 00:00:00 +0530 Sat, 18 Aug 2012 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208323 Issuance of PAN cards on behalf of the Income Tax Department was treated as an activity integrally linked to a sovereign statutory function of tax administration, so it was not regarded as Business Auxiliary Service and no service tax was payable on that basis. Services for the Employees Provident Fund Organisation and the Department of Company Affairs were found to relate to modernization, computerization, system integration, hosting and upgrading, which fit Information Technology Software Service rather than Management Consultancy Service. On that reasoning, the service tax demand on both categories of services was set aside. Case-Laws Service Tax Mon, 21 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208323