https://www.taxtmi.com/caselaws?id=3607 The judgment clarified that the services provided by the appellants to the Andhra Pradesh State Electricity Board fell under the category of Information Technology Service rather than Business Auxiliary Service. Consequently, the appeals were allowed, granting relief to the appellants from the imposed tax and penalties. en-us Tue, 25 Mar 2008 00:00:00 +0530 Fri, 09 Sep 2022 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3607 The judgment clarified that the services provided by the appellants to the Andhra Pradesh State Electricity Board fell under the category of Information Technology Service rather than Business Auxiliary Service. Consequently, the appeals were allowed, granting relief to the appellants from the imposed tax and penalties. Case-Laws Service Tax Tue, 25 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3607