TaxTMI 
TaxTMI 
2008 (3) TMI 33
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....rogressive Computers Vs. CST, Guntur 11/07 dt. 02.08.07 1,02,466/- Rs. 1,02,466/- u/s 78, Rs. 10,000/- u/s 76 & Rs. 500/- u/s 77 -do- ST/395/07 M/s. P.R.C. Associates Vs. CST, Guntur 12/07 dt. 02.08.07 50,007/- Rs. 50,007/- u/s 78, Rs. 5000/- u/s 76 & Rs. 500/- u/s 77 -do- 2. In the impugned orders, it has been held that all the three appellants rendered the services of "Business Auxiliary Service" to the Andhra Pradesh State Electricity Board. Therefore, proceedings were initiated against the appellants. The lower authority demanded the service tax for the relevant period. That apart, penalties were imposed under Section 76, 77 & 78 of the Finance Act, 1994. 3. The learned Advocate stated that on going through the c....
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....oduced below for understanding the scope of the services rendered by the appellants. 3) The Accounting Agency shall upload and download the data from the Spot Billing machines directly either by departmental staff or by spot billing agencies on regular basis and the data in other formats shall not be accepted to avoid data manipulation. 4) The Accounting Agency shall validate the spot billing data furnished by the Departmental Staff or Spot Billing Agency with the software maintained and analyse the correctness of the bills issued to the consumer duly furnishing reports on regular basis. 5) The Accounting Agency shall prepare the D-list of defaulting consumers every month by the 3rd of succeeding month and furnish it to the concerned ....
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.... Master; 24) Electricity duty return 25) Abstract of cycle- wise services for billing. 26) Half-yearly ledgers / annual ledgers (1 Copy). 27) Annual Master for all the services (2 Copies); 28) Any other reports periodically devised by APCPDCL and called for shall have to be furnished (2 copies). 7) The agency shall furnish the C.A.T Rolls & Sales Data Base of the services maintained with them by 7th of every month in the format prescribed by the Company and any amendments thereto are also to be incorporated. 8) The work enumerated above is not complete and exhaustive and will embrace such other functions and works as are ancillary and incidental to the work of maintaining of the consumer accounts taken up by the Accounting Age....