https://www.taxtmi.com/article/detailed?id=7585 Printing of telephone bills and attendant post printing tasks based on client supplied data and formats are physical production and fulfilment activities, distinct from the billing process. Billing is a composite financial activity involving consumption data collection, charge calculation, bill generation, transmission to customers and follow up for collection. Where a contractor merely prints preformatted data, supplies equipment and manpower, and does not perform charge computation, validate bill content or engage in customer follow up, the work does not fall within business auxiliary service as framed by the statutory sub clauses. en-us Wed, 30 Aug 2017 07:21:10 +0530 Wed, 30 Aug 2017 07:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7585 Printing of telephone bills and attendant post printing tasks based on client supplied data and formats are physical production and fulfilment activities, distinct from the billing process. Billing is a composite financial activity involving consumption data collection, charge calculation, bill generation, transmission to customers and follow up for collection. Where a contractor merely prints preformatted data, supplies equipment and manpower, and does not perform charge computation, validate bill content or engage in customer follow up, the work does not fall within business auxiliary service as framed by the statutory sub clauses. Articles Service Tax Wed, 30 Aug 2017 07:21:10 +0530 https://www.taxtmi.com/article/detailed?id=7585