https://www.taxtmi.com/caselaws?id=243387 The Tribunal ruled in favor of the appellant, M/s. TCS e-serve Ltd., in a case involving the classification of services provided and the applicability of service tax on computerised data processing services. The Tribunal held that computerised data processing services were correctly classified as 'Information Technology Services' and not under 'Business Auxiliary Services,' exempting them from service tax. Additionally, services provided to foreign clients were found to be exempt from service tax, and the show cause notice issued after more than five years was deemed time-barred. The appeal was allowed, and the impugned order was set aside with consequential relief granted to the appellant. en-us Wed, 29 May 2013 00:00:00 +0530 Mon, 01 Dec 2014 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243387 The Tribunal ruled in favor of the appellant, M/s. TCS e-serve Ltd., in a case involving the classification of services provided and the applicability of service tax on computerised data processing services. The Tribunal held that computerised data processing services were correctly classified as 'Information Technology Services' and not under 'Business Auxiliary Services,' exempting them from service tax. Additionally, services provided to foreign clients were found to be exempt from service tax, and the show cause notice issued after more than five years was deemed time-barred. The appeal was allowed, and the impugned order was set aside with consequential relief granted to the appellant. Case-Laws Service Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243387