2018 (9) TMI 1211

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....l, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri. Sudhir Malhotra, Shri. Poojan Malhotra, Advocates- for the Assessee Shri. Tarun Kumar, AR- for the Revenue ORDER Per Ashok Jindal: Both sides are in appeal against the impugned orders. 2. The brief facts of the case are that the assessee in this matter were working as Gold Deplomat Associate of M/s eBIZ Pvt....

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....st dropping the penalty under Section 76 of the Finance Act, 1994. In the earlier round of litigation, the appeals were dismissed by this Tribunal. Later on, the matter travel up the Hon'ble High Court and the Hon'ble High Court vide order dated 12.08.2014 remanded the matter back to this Tribunal to consider the issue on merits again, therefore, these appeals are before us. 3. The ld. Counsel ....

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....mmission and same is sought to be tax as Business Auxiliary Service in terms of Section 65(19) of the Finance Act, 1994. 6. For better appreciation, the provisions of Section 65(19) of the Finance Act, 1994 w.e.f. 10.09.2004 are reproduced as under: "Business Auxiliary Service" means any service in relation to: (i) promotion or marketing or sale of goods produced or provided by or belongi....

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....anufacture within the meaning of clause (f) of Section 2 of the Central Excise Act, 1944. Explanation- for the removal of doubts, it is hereby declared that for the purpose of this clause, 'information technology service' means any service in relation to designing, developing or maintaining of computer software or computerized data processing of system networking or any other service primarily ....