https://www.taxtmi.com/caselaws?id=251646 The Tribunal held that billing and accounting services provided to electricity companies were classified as "Support Service of Business or Commerce" under Section 65(104c) of the Finance Act, 1994, not Business Auxiliary Services. The High Court dismissed the appeal at the admission stage, finding no legal question for consideration. The services were deemed not liable to Service Tax for the period before 1-5-2006, as per the correct interpretation and application of the relevant provision. en-us Mon, 08 Oct 2012 00:00:00 +0530 Mon, 22 Sep 2014 09:22:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251646 The Tribunal held that billing and accounting services provided to electricity companies were classified as "Support Service of Business or Commerce" under Section 65(104c) of the Finance Act, 1994, not Business Auxiliary Services. The High Court dismissed the appeal at the admission stage, finding no legal question for consideration. The services were deemed not liable to Service Tax for the period before 1-5-2006, as per the correct interpretation and application of the relevant provision. Case-Laws Service Tax Mon, 08 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251646