2011 (4) TMI 399

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....is application filed by M/s. V. Govinda Raju & Associates, Kakinada seeks waiver of the following dues confirmed against them:-     a. Tax- Rs.76,781/-     b. Penalty - Rs.1000/- u/s 77.     c. Penalty - Rs.76,781/-u/s 78. 2. The assessee, a proprietary concern, was engaged by Andhra Pradesh Eastern Power Distribution Company Ltd. (APEPDCL) ....

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....have heard both sides. 4. The appellant appears and submits that the dispute is squarely covered in his favour by the decision of the Bangalore Bench in the case of Gandhi & Gandhi, Chartered Accountant (supra) and that the original authority had dropped the demand in accordance with the law as interpreted by the Tribunal. He invites my attention to the following excerpt from the said order:- ....

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....namely outsourcing of spot billing work by APCPDCL would come within the ambit of business support service which is liable to service tax only with effect from 2006. The period in the present case pertains prior to that. Moreover there is no justification for invocation of the extended period. The appellant has made out a very strong case to show that the services rendered by them would not fall w....