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TMI Blog2011 (4) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... nt orders. In the case of Gandhi & Gandhi, Chartered Accountant, dealing with an identical case, disposed recently, it was held that the impugned activity is not taxable under BAS and was taxable under BSS which was introduced in the statute in May, 2006 - appellant has made out a strong prima-facie case against the demand and penalties - Decided in favour of the assessee - ST/629/2011 - 388/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as proposed in the show-cause notice, the original authority found that the activity was aptly classifiable under Business Support Service (BSS). This entry came in the statute w.e.f. 1/6/2006. Relying on a decision of the Tribunal in the case of Gandhi Gandhi, Charterred Accountant Vs. CCE [2010(17) STR 25 (CESTAT Bangalore)], the original authority dropped the demand. Disposing the appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id service comes under business auxiliary service has been made. Again our attention was also invited to the Board's Clarification 28-2-2006 wherein it is clearly stated that services provided on behalf of the appellant would be falling under the business auxiliary service. Appellants here are directly rendering service to APCPDCL. They are not the agents of APCPDCL and doing any service on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that in the case of Bellary Computers Vs CCE(Appeals), Mangalore [2007(8) STR 470 (Tri. Bang.)], this Tribunal had held that billing activity rendered by the appellant therein was taxable under BAS. The activity in the instant case is similar to the one covered by the decision in Bellary Computers' case. M/s. Bellary Computers had rendered similar service to M/s. Gulbarga Electricity Supply Co. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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