https://www.taxtmi.com/caselaws?id=2305 The Tribunal held that the services provided by the appellant to M/s. Gulbarga Electricity Supply Co. Ltd. did not amount to 'Business Auxiliary Service' under the Finance Act, 1994. The Tribunal remanded the case for re-computation of Service Tax liability, excluding charges for hiring hardware and Information Technology Services. The appellants were directed to be considered for cum-duty benefit as they had not collected Service Tax from their customer. The decision clarified the distinction between 'Business Auxiliary Services' and 'Information Technology Services' and provided specific directions for re-computation of tax liability, emphasizing compliance with Service Tax obligations. en-us Tue, 07 Aug 2007 00:00:00 +0530 Mon, 24 Mar 2014 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2305 The Tribunal held that the services provided by the appellant to M/s. Gulbarga Electricity Supply Co. Ltd. did not amount to 'Business Auxiliary Service' under the Finance Act, 1994. The Tribunal remanded the case for re-computation of Service Tax liability, excluding charges for hiring hardware and Information Technology Services. The appellants were directed to be considered for cum-duty benefit as they had not collected Service Tax from their customer. The decision clarified the distinction between 'Business Auxiliary Services' and 'Information Technology Services' and provided specific directions for re-computation of tax liability, emphasizing compliance with Service Tax obligations. Case-Laws Service Tax Tue, 07 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2305