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TMI Blog2008 (3) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Jayaraman (Oral) The details of the appellants are given in the Tabular column below: Appeal Nos. Name of the Parties Order Nos. Date Service Tax Penalties Period ST/393/07 M/s. Dataware Computers Vs. CST, Guntur 10/07, dt. 02.08.07 50,133/- Rs. 50,133/- u/s 78, Rs. 5000/- u/s 76 Rs. 500/- u/s 77 July 03 to April 04 ST/394/07 M/s. Progressive Computers Vs. CST, Guntur 11/07 dt. 02.08.07 1,02,466/- Rs. 1,02,466/- u/s 78, Rs. 10,000/- u/s 76 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Bellary Computers Vs. CCE (Appeals), Mangalore 2007 (8) S.T.R. 470 (Tri. Bang.) wherein similar issue was examined. Particularly he referred to Para 4.1 of the cited decision. 4. The learned Departmental Representative stated that the appellants were actually using the computer to render various services which include maintenance of accounts etc. He argued that one cannot say that anybody using a computer is rendering Information Technology Service. He took me through the impugned order of the Commissioner (Appeals). However, it is noticed that while giving the definition of Information Technology Service, the learned Commissioner has omitted the words Computerized Data Processing. 5. The relevant portions in the contract ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on lists: 4) Abstract of Exceptionals; 5) Performance Parameters Section wise; 6) Consumption pattern. 7) Month wise collection Revenue Cashiers; 8) Cumulative performance of E.R.O Collections; 9) Consumer Ledger (1 copy); 10) Ledger Abstract; 11) Ledger Summary; 12) Bill Book Abstract (2 copies); 13) Demand Collection and balance; 14) Financial Progress Report; 15) Credit Reconciliation Statement; 16) C.C Charges Arrears Report; 17) A.C.D Revenue Report; 18) Journal Entry; 19) List of New Services released and added to master specifying the periods; 20) Category changes effect in Master; 21) Phase and Load changes effected in the Master; 22) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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