https://www.taxtmi.com/caselaws?id=348871 The High Court upheld the Tribunal's decision that services provided by the appellants to APCDCL for maintenance of accounts and spot billing were correctly classified under Support Service of Business or Commerce (SSBC) and not Business Auxiliary Services (BAS). The Tribunal emphasized the precedence of higher judicial forum judgments over coordinate bench decisions, setting aside the impugned orders and allowing the appeals. en-us Thu, 07 Sep 2017 00:00:00 +0530 Tue, 14 Nov 2017 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348871 The High Court upheld the Tribunal's decision that services provided by the appellants to APCDCL for maintenance of accounts and spot billing were correctly classified under Support Service of Business or Commerce (SSBC) and not Business Auxiliary Services (BAS). The Tribunal emphasized the precedence of higher judicial forum judgments over coordinate bench decisions, setting aside the impugned orders and allowing the appeals. Case-Laws Service Tax Thu, 07 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348871