2016 (12) TMI 604

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....ddy, Advocate for the appellant. Shri Arun Kumar, Deputy Commissioner(AR) for the respondent. ORDER The appellants are providing services of preparation of ID cards for fresh and renewed bus passes on behalf of the APSRTC to their customers and collecting amounts for the above items on their behalf. Department has taken a view that these activities constitute Business Auxiliary Service. T....

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....the services provided by the appellant cannot be considered as IT services and hence, they are very much liable for discharge of service tax liability under BAS. 3.  Heard both sides and gone through the facts. A perusal of page 71 of the appeal papers containing statement of Shri S.M. Singh, Director of the appellant, at question No. 11, brings out, inter alia, the following:- ... ... ....

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....ase software, communication lines etc., APSRTC has agreed to give this project on commission basis at a rate of, ... ... 5.  Para 16 of the agreement mandates that the software should not be utilized, sold or handled by any other individual, outsider agency etc. except APSRTC during the period of contract. From a perusal of these aspects, it clearly shows that the appellant is very much in....