2011 (10) TMI 256

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....ppellant Shri A.M. Chitnis, Consultant for the respondent Per: P.R. Chandrasekharan: The Miscellaneous Application dated 28/06/2010 has been filed to make a correction in the appeal petition dated 08/01/2010 filed by the department.  In the miscellaneous application it has been stated that the respondent is engaged in the business of collecting electricity bills from various customer....

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....27/NGP/2009 dated 09/10/2009 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. In the impugned order, the learned appellate authority has held that no service tax is leviable on the activity undertaken by the appellant inasmuch as M/s. MSEB maintains an account with the appellant and in that account the customers deposit cash or cheques towards payment of electricity bills.....