2018 (9) TMI 1273

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....ppellant for the period 2010-11 to 2011-12. The appellant has also filed Miscellaneous Application for change of cause title of the appeals. 2. It is the contention of the learned counsel for the appellant that the appellant has changed their cause title from CMC Ltd. to Tata Consultancy Services Ltd. To the extent, they have filed the order of the Hon'ble High Court, Bombay, wherein their name has been changed to Tata Consultancy Service Ltd. 3. Considering the fact that the appellant has merged with M/s Tata Consultancy Service Ltd. Therefore, the cause title of the appellant is changed to Tata Consultancy Services Ltd. Accordingly, Miscellaneous Application is disposed of. 4. The demand of service tax has been confirmed against the ap....

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....e of prospective customer or vendor, public relation services, management or supervision, and includes services as a commission agent, but does not include any information technology services and any their activity that amounts to "manufacture" within the meaning or clause (f) of Section 2 of the Central Excise Act, 1944. Explanation:- For removal or 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 computerization, data processing or system networking or any other service primarily in relation to operation of computer system;" w.e.f. 16/06/2005, the following Explanation was added to the sub-cl....

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.... that the activity out sourced to HSCL was in the nature of Information Technology Service. The definition of BAS has excluded Information Technology Services, through the above Explanation. Consequently, we are led to the conclusion that even if the appellant has procured the service of establishing WAN through the outsourced service provider HSCL, the activity will not be covered within the definition of BAS. 16. Another argument advanced by the appellant in resisting the levy under BAS is that the service procured by them for ETTSA through HSCL is not in connection with any business of the client who is an arm of the Government of Punjab. Thus in the present case the service rendered by the appellant has been rendered to a Government D....