2016 (7) TMI 657

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..... Dass, AR for the Respondent ORDER The above appeal came up for hearing on the application for  stay. With consent of both sides, the appeal itself was heard and is disposed by this order. The Proprietor of the appellant concern, M/S H.B. Consultancy Services appeared in person and argued the matter. He submitted that the appellant was engaged in data processing of electricity consumers for .....

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..... period 01-07-2003 to 31-12-2005, along with interest and also imposed equal amount of penalty besides imposing penalty under Sections 75A, 76 & 77 of Finance Act, 1994. 3. According to appellant, he was not served with copy of Order-in-Original. Later when he came to know of the order passed by the adjudicating authority, he obtained copy of the order and filed appeal before the Commissioner (Ap .....

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..... or APCPDCL. The job was to maintain computerized data base of APCPDCL, on computers and furnish the required output data on magnetic tapes/file transfers/hard copies. The appellant defended the show cause notice contending that the services would fall under Information Technology Service, while department is of the view that such services fall under BAS. As it is seen that the copy of the Order-in .....

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