2017 (10) TMI 26

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..... Since the issue involved in both the appeals being same, there are being disposed of by a common order. 4. The issue that falls for consideration in these appeals is the appellants during the period July 2003 to September 2005 provided services of maintenance of accounts and spot billing employing computerized data processing to Andhra Pradesh Central Power Distribution Company (APCDCL); for the said services they were paid by APCDCL and under bonafide belief that they are not providing any services, appellants did not discharge any service tax. It is the case of the Revenue that the said services would fall under the category of business auxiliary services (BAS) or under the category of business support services. After issuing show-ca....

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....ew, the issue is no more resintegra as Division Bench of the Tribunal in the case of Phoenix IT Solutions (supra) had analysed the very same services rendered by the appellant therein and came to a conclusion that the services would not fall under the category of business auxiliary services. Aggrieved by such an order of the Tribunal, Revenue preferred an appeal before the Hon'ble High Court of A.P. and their Lordships by a speaking order as reported at 2014 (35)STR 314 have held as under: "5. By the order impugned, the Tribunal held inter alia that the billing and accounting work executed by the assessee is taxable under Support Service of Business or Commerce and not as BAS. In Para 17 of its order, the Tribunal held that the agree....

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....t the interpretation of the provision and application of the said provision to the transactions of the respondent-assessee is a fair view of the provision and calls for no interference. Section 65(104c) of the Act has been brought within the Service Tax net as Support Service of business or commerce, by the Finance Act, 2006 with effect from 1-5-2006. The transaction in question relates to the period 1-7-2003 to 30-9-2006. In the circumstances the Tribunal has rightly held that these transactions of the respondent-assessee, since they 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 ....