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TMI Blog2015 (2) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... d. We find that the appellant's contention that they are not covered under the 'repair and maintenance service' is having strong force inasmuch as the certificate issued by M/s. Modi Xerox indicates that they have directly billed the customers, for the repairs and maintenance which has been attended to by the appellant herein. - From a plain reading of the definition of Business Auxiliary Service, we find that there is no clause for taxing the services or providing the services on behalf of the client. Appellant is providing services on behalf of M/s. Modi Xerox who are his client. This would indicate that the appellant is liable to service tax under 'business auxiliary service' w.e.f. 10.09.2004 to which we were informed by the Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd maintenance service on behalf of M/s. Modi Xerox and they raised the bill against M/s. Modi Xerox for the services rendered. He would submit that M/s. Modi Xerox, in turn billed the person who has purchased the Xerox machines. He would also submit that M/s. Modi Xerox has given a certificate indicating that they have discharged service tax liability on repair and maintenance services of the machines which were serviced or attended by the appellant. He would also draw our attention to the legal position as to the definition of 'Business Auxiliary Services'. He would submit that they are paying service tax liability under 'Business Auxiliary Services'. w.e.f. 10/09/2004. 5. The learned Departmental Representative on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service such as billing, collection or recovery of cheques, accounts and remittance, evaluation or development of prospective customer and public relation services. and includes services as a commission agent, but does not include any information technology service. Explanation- For the removal of doubts, it is hereby declared that for the purposes of this clause, 'information technology service' means any service in relation to designing, developing or maintaining of computer software, or computerized data processing, or system networking, or any other service primarily in relation to operation of computer systems; From a plain reading of the above definition, we find that there is no clause for taxing the services or pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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