2008 (5) TMI 84

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....were working under contract for ERO, Adoni of M/s. Transmission Corporation of Andhra Pradesh (AP Transco) for providing services of maintenance of records and furnishing of information/outputs, billing and accounting work on monthly/bi-monthly, uploading data to hand held computers to prepare electricity bills of the consumers by the spot billing agencies and staff of APCPDCL besides downloading the billed information to their computers, downloading the information on collections from consumers, e-seva centres and related activities. The revenue proceeded to bring these activities under 'Business Auxiliary Services' and confirmed the demand of Service Tax with effect from 1-7-2003. The appellants took the stand that these activities were n....

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....departmental staff or by spot billing agencies on regular basis and the data in other formats shall not be accepted to avoid data manipulation. (4) The Accounting Agency shall validate the spot billing data furnished by the Departmental Staff or Spot Billing Agency with the software maintained and analyse the correctness of the bills issued to the consumer duly furnishing reports on regular basis. (5) The Accounting Agency shall prepare the D-list of defaulting consumers every month by the 3rd of succeeding month and furnish it to the concerned ERO on the same date. The Agency shall also prepare the 'D' list for defaulting consumers as and when required in the middle of the Month. The AAO/ERO in turn will handover the returned D-List ....

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....rs (1 Copy); (27) Annual Master for all the services (2 Copies); (28) Any other reports periodically devised by APCPDCL and called for shall have to be furnished (2 copies). (7) The agency shall furnish the C.A. T. Rolls & Sales Data Base of the services maintained with them by 7th of every month in the format prescribed by the Company and any amendments thereto are also to be incorporated. (8) The work enumerated above is not complete and exhaustive and will embrace such other functions and works as are ancillary and incidental to the work of maintaining of the consumer accounts taken up by the Accounting Agency. The Agency shall generate additional reports as may be necessary from time to time. (9) APCPDCL contemplates impl....