https://www.taxtmi.com/caselaws?id=367475 The Tribunal allowed the appeals filed by the assessee, dismissing the appeals filed by the Revenue. The decision distinguished between Business Auxiliary Service and Information Technology Service under the Finance Act, 1994, ruling in favor of the assessee. The Tribunal concluded that the services provided were related to the operation of computer systems, falling under Information Technology Service and exempt from Business Auxiliary Service. Consequently, the Tribunal set aside the orders confirming the demand for service tax, interest, and penalties. en-us Fri, 31 Aug 2018 00:00:00 +0530 Fri, 21 Sep 2018 08:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367475 The Tribunal allowed the appeals filed by the assessee, dismissing the appeals filed by the Revenue. The decision distinguished between Business Auxiliary Service and Information Technology Service under the Finance Act, 1994, ruling in favor of the assessee. The Tribunal concluded that the services provided were related to the operation of computer systems, falling under Information Technology Service and exempt from Business Auxiliary Service. Consequently, the Tribunal set aside the orders confirming the demand for service tax, interest, and penalties. Case-Laws Service Tax Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367475