2014 (1) TMI 1608

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....are providing Information Technology Service and it is excluded from the Business Auxiliary Service. The contention of the Respondent was accepted by the Commissioner (Adjudication) and proceedings were dropped vide the impugned order. 4. The Revenue filed this appeal challenging the impugned order on the following grounds:    "9.c The noticee's contention was that they provided 'information technology service' which was not covered under 'Business Auxiliary Service. The Commissioner found force in their contention inasmuch as in the instant case, the noticee were receiving information from TPSL, which was recorded and processed and the processed information in the form of data was transmitted back to TPSL digitally, vi....

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.... of Computer Data Processing held that the same comes under Information Technology Service and is excluded from the scope of Business Auxiliary Service. The Tribunal held as under:             5.3 The reliance placed by the Revenue on the Circular NO. B3/7/2003-TRU dated 21/08/2003 is also incorrect. The explanation to BAS reads as follows:        "Explanation- For the removal doubts, it is hereby declared that for the purposes of this clause "information technology service" means any service in relation to designing, developing or maintaining of computer software, or computerised data processing or system networking, or any other service primarily in....