Billing & Accounting Not Taxable as Support Service Before May 2006 Inclusion in Finance Act, Section 65.

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....Classification - billing and accounting work executed by the assessee - these transactions of the respondent-assessee fall within support service of business or commerce are not liable to the charge of Service Tax for the period anterior to the incorporation of clause (104c) in Section 65 of the Finance Act, 1994 i.e., prior to 1-5-2006 - HC....