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TMI Blog2016 (12) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ftware should not be utilized, sold or handled by any other individual, outsider agency etc. except APSRTC during the period of contract. From a perusal of these aspects, it clearly shows that the appellant is very much in the activity of developing and maintenance of computer software for APSRTC. This being so, their activity clearly falls within the ambit of Explanation to definition of BAS unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of the APSRTC to their customers and collecting amounts for the above items on their behalf. Department has taken a view that these activities constitute Business Auxiliary Service. The original authority confirmed demand of ₹ 10,38,813/- for the period 01/07/2004 to 31/05/2008 along with interest and imposed penalties. On appeal, Commissioner(Appeals) while giving relief on the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A perusal of page 71 of the appeal papers containing statement of Shri S.M. Singh, Director of the appellant, at question No. 11, brings out, inter alia, the following:- The data in the requisition form will be entered in the computer through the software developed by us (BIS) and the photo of the computer is grabbed through the digital camera and the same will be printer on the pre-pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er individual, outsider agency etc. except APSRTC during the period of contract. From a perusal of these aspects, it clearly shows that the appellant is very much in the activity of developing and maintenance of computer software for APSRTC. This being so, their activity clearly falls within the ambit of Explanation to definition of BAS under Section 65(19) as it existed during the period of dispu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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