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TMI Blog2018 (9) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... G. Shakkarwar, Member (Technical) Shri. Sudhir Malhotra, Shri. Poojan Malhotra, Advocates- for the Assessee Shri. Tarun Kumar, AR- for the Revenue ORDER Per Ashok Jindal: Both sides are in appeal against the impugned orders. 2. The brief facts of the case are that the assessee in this matter were working as Gold Deplomat Associate of M/s eBIZ Pvt. Ltd. and selling products/packages for op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Finance Act, 1994. In the earlier round of litigation, the appeals were dismissed by this Tribunal. Later on, the matter travel up the Hon'ble High Court and the Hon'ble High Court vide order dated 12.08.2014 remanded the matter back to this Tribunal to consider the issue on merits again, therefore, these appeals are before us. 3. The ld. Counsel for the assessee's submits that the activity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Auxiliary Service in terms of Section 65(19) of the Finance Act, 1994. 6. For better appreciation, the provisions of Section 65(19) of the Finance Act, 1994 w.e.f. 10.09.2004 are reproduced as under: "Business Auxiliary Service" means any service in relation to: (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; of (ii) promotion of marketing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Act, 1944. Explanation- for the removal of doubts, it is hereby declared that for the purpose of this clause, 'information technology service' means any service in relation to designing, developing or maintaining of computer software or computerized data processing of system networking or any other service primarily in relation to operation of computer systems." 7. On going t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n these terms, we set aside the impugned orders holding that as the assessees are providing service in respect of operation of computer systems, the same is not covered under Business Auxiliary Service, therefore, they are not liable to pay service tax. 9. In result, the impugned orders qua confirming demand of service tax along with interest and imposing penalty on the assessee are set aside. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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