2007 (8) TMI 59

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal No. 131 /2005-C.E. dated 6-5-2005 passed by the Commissioner of Central Excise (Appeals), Mangalore. 2. The appellant is providing certain services to M/s. Gulbarga Electricity Supply Co. Ltd., Bellary (GESCOM). The total value of service rendered by the appelant for the period from July, 2003 to February, 2004 was Rs. 10,37,866/-. Revenue proceeded against the appellants on the ground tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. We heard both the sides. After examining the contract entered into between the appellant and M/s. Gulbarga Electricity Supply Co. Ltd., we find that the entire service relates to "Computerized Billing and Revenue Management" system of about 17,000 installation/consumers of the M/s. Gulbarga Electricity Supply Co. Ltd. in Bellary. In terms of the agreement entered between the appellants and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ch as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer and public relation services. And includes services as a commission agent, but does not include any information technology service. Explanation - For removal of doubts, it is hereby declared that for the purposes of this clause "Information Technology Service" means any service in re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r hardware items, the appellants are receiving hiring charges. Moreover, they are also required to generate MIS reports and do a lot of data processing and generate very many reports. These things would squarely fall under the purview of 'Information Technology Services', which would not be taxable presently. In these circumstances, we hold that only the billing activity rendered by the ap....