https://www.taxtmi.com/caselaws?id=339448 Spot-billing for an electricity distributor, involving meter reading, photograph capture, data processing and bill generation through handheld devices, was treated as business auxiliary service because billing is expressly covered and incidental use of electronic equipment did not make it information technology service. The extended period of limitation was upheld on the facts, since the service had been rendered for a substantial period without voluntary disclosure and mere statements during investigation did not amount to disclosure. No deduction for material cost was allowed under Notification No. 12/2003-ST or the pure agent principle because sale of material to the client was not proved and the statutory conditions were not satisfied. en-us Tue, 07 Feb 2017 00:00:00 +0530 Tue, 05 Sep 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339448 Spot-billing for an electricity distributor, involving meter reading, photograph capture, data processing and bill generation through handheld devices, was treated as business auxiliary service because billing is expressly covered and incidental use of electronic equipment did not make it information technology service. The extended period of limitation was upheld on the facts, since the service had been rendered for a substantial period without voluntary disclosure and mere statements during investigation did not amount to disclosure. No deduction for material cost was allowed under Notification No. 12/2003-ST or the pure agent principle because sale of material to the client was not proved and the statutory conditions were not satisfied. Case-Laws Service Tax Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339448