2014 (9) TMI 672

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.... Heard Sri A. Rajashekar Reddy, the learned Standing Counsel for the appellant-Revenue the Commissioner of Central Excise and Customs. 2. The appeal is preferred under Section 35G of the Central Excise Act, 1944 against the order dated 18-1-2011 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short 'the CESTAT') in CESTAT Appeal No. ST/491/2008 b....

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....Services (BAS) without obtaining Registration with the Department for payment of Service Tax and was not discharging their Service Tax liability, a show cause notice dated 5-6-2007 was issued demanding Service Tax of Rs. 74,28,063/- under the proviso to Section 73(1) of the Finance Act, 1994, along with interest under Section 75 and proposing penalties under Sections 76, 77 and 78 of the Finance A....

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....ith the customers; meter readings are required to be provided by the electricity department and these are to be entered into computer and data generated. The Tribunal reasoned that according to the definition 'Support Service of Business or Commerce [defined in Section 65(104c) of the Finance Act, 1994], service provided in relation to the business or commerce, including accounting and processing ....

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....on and application of the said provision to the transactions of the respondent-assessee is a fair view of the provision and calls for no interference. Section 65(104c) of the Act has been brought within the Service Tax net as "Support Service of business or commerce", by the Finance Act, 2006 with effect from 1-5-2006. The transaction in question relates to the period 1-7-2003 to 30-9-2006. In the....