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TMI Blog2017 (9) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... rinted bills in envelops, after bunching in convenient groups, for further follow up by the telecom companies, such activity cannot be considered as business auxiliary service - appeal allowed - decided in favor of appellant. - ST/53004/2014-DB - ST/A/55328/2017-CU[DB] - Dated:- 14-7-2017 - Mr. (Dr.) Satish Chandra, President And Mr. Ashok K. Arya, Member (Technical) Shri Dheeraj Srivastava, Advocate - for the appellant Shri Ranjan Khanna, D.R. - for the respondent ORDER Per: Dr. Satish Chandra The present appeal is filed against the Order-in-Appeal No.223/2013 dated 27.1.2014. The disputed period is October 2009 to September, 2010. 2. The brief facts of the case are that the appellant/assessee had en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... moval of doubts, it is hereby declared that for the purposes of this sub-clauses, in relation to promotion or marketing of service provided by the client includes any service provided in relation to promotion or marketing of games of chance, organized, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo; (iii) any customer care service provided on behalf of the client ; or (iv) procurement of goods or services, which are inputs for the client, or Explanation For the removal of doubts, it is hereby declared that for the purposes of this sub-clauses, inputs means all goods or services intended for use by the client, (v) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunching them together as per area code for further dispatch by the telecom company. We are not able to accept the contention that physical printing of telephone bills can be considered as billing . Telecommunication billing involves a group of processes of telecom service providers, including collection of consumption data of customers, calculate charging and billing information, produce bills to customers, process their payments and to follow up default. In other words, billing is more of a financial activity involving quantification of charge, methodology of providing information in the bill and reaching it to the customer and following it up for collection. The appellant/assessee in the present case is not involved in any calculation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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