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TMI Blog2014 (1) TMI 1608X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mumbai II [2013 (9) TMI 70 - CESTAT MUMBAI] - Decided against Revenue. - Appeal No.ST/197/08 - - - Dated:- 22-11-2013 - S S Kang and P K Jain, JJ. JUDGEMENT Per: S S Kang: 1. Heard both sides. 2. Revenue filed this appeal against the impugned order passed by Commissioner (Adjudication) Central Excise, Mumbai. 3. Brief facts of the case are that a Show Cause Notice was issued to the respondent demanding service tax on the ground that the respondents were providing Business Auxiliary Service. Respondents pleaded before the adjudicating authority that the evidence that the respondents are providing Information Technology Service and it is excluded from the Business Auxiliary Service. The contention of the Respondent was acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Circular of the Board held that the same comes under the category of Information Technology Service and is excluded from the scope of Business Auxiliary Service. 7. We find that the activity of the Respondents is receiving information from M/s. TPSL, United Kingdom which was recorded and processed and the processed information in that form of data was transmitted back to United Kingdom digitally via the international data leased circuits, commissioned through international service providers. The Tribunal in the case of TCS (supra) after taking into consideration the activity of Computer Data Processing held that the same comes under Information Technology Service and is excluded from the scope of Business Auxiliary Service. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nctuation, though a minor element, may be resorted to for purposes of construction. An illustration of the aid derived from punctuation may be furnished from the case of Mohd. Shabbir v. State of Maharashtra where section 27 of the Drugs and Cosmetics Act, 1940 came up for construction. By this section whoever 'manufactures for sale, sells, stocks or exhibits for sale or distributes' a drug without a licence, is liable for punishment. In holding that mere stocking is not an offence within the section, the Supreme Court pointed out the presence of comma after 'manufactures for sale' and 'sells' and absence of any comma after 'stocks'. It was, therefore, held that only stocking for sale could amount to offence and not mere stocking. For anoth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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