2017 (9) TMI 553

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....he telephone bills in their premises. For the purpose, the appellant has installed printer computer and machinery. The BSNL has supplied the data on which the bills were printed and sent to the customers. The department has considered that this service has come under the business auxiliary service under Section 65(19) of the Finance Act, 1994. Being aggrieved, the appellant has filed the present appeal. 3. With this background, we have heard Shri Dheeraj Srivastava, ld. Advocate for the appellant and Shri Ranjan Khanna, ld. DR. 4. After hearing both the parties and on perusal of record, it appears that the identical issue has come up before the Tribunal in the assessee's own case for the earlier period in ST Appeal No.220 & 235/2010 d....

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.... of, the client; or (vi) provision of service on behalf of the client; or (vii) a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision, and includes services as a commissions agent, but does not include any activity that amounts to "manufacture" within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944". 4. We note that sub-clause (vii) contains the entry which is applied in the present case. "A service incidental or auxiliary....

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....ails to be presented in the bill and regarding correctness of the said details in the bill. In other words, the appellant/assessee is not responsible for any details in the bill or authenticity of the same. They are simply printings in a preformatted design the telephone bills based on the data provided by the telecom company and give the printed bills in envelops, after bunching in convenient groups, for further follow up by the telecom companies. We find such activity cannot be considered as business auxiliary service. The operations are in terms of agreement on a principal to principal basis with no involvement of third party, namely user of telecom service. One more point to note is, that sub-clause (vii) talks about incidental or auxil....