9911796707
TMI Blog2018 (11) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... mption charges and maintenance of customers' accounts for Andhra Pradesh Central Power Distribution Company Limited (APCPDCL). Revenue authorities were of the view that the amounts received in consideration for rendering these services by the appellant are taxable under the category of business auxiliary service. Coming to such a conclusion, a show cause notice dated 27.02.2006 was issued and appellant contested the show cause notice on merits arguing that the activity of spot billing and maintenance of accounts would not fall under the category of business auxiliary service and raised various other issues. The adjudicating authority, after due process of law, confirmed the demands raised alongwith interest and imposed penalties. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rajashekar Reddy, the learned Standing Counsel for the appellant-Revenue the Commissioner of Central Excise and Customs. 2. The appeal is preferred under Section 35G of the Central Excise Act, 1944 against the order dated 18-1-2011 of the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore (for short 'the CESTAT') in CESTAT Appeal No. ST/491/2008 being Final Order No. 28 of 2011 [2011 (22) S.T.R. 400 (Tri.-Bang.)]. 3. The respondent-assessee is engaged in providing various services to electricity companies and electricity departments including M/s. Andhra Pradesh Electricity and Power Distribution Company Limited (APEPDCL) of Srikakulam, Vizianagarm, Visakhapatnam, Rajamundry, Kakinada, Eluru, Narsapuram and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing is not done on behalf of electricity companies/departments but is for them; there is no interaction/communication with the customers; meter readings are required to be provided by the electricity department and these are to be entered into computer and data generated. The Tribunal reasoned that according to the definition 'Support Service of Business or Commerce [defined in Section 65(104c) of the Finance Act, 1994], service provided in relation to the business or commerce, including accounting and processing of transaction is covered. The Tribunal concluded on analysis of the agreements between the respondent-assessee and the Distribution Companies that billing is a transaction and when the meter reading is provided, the meter reading ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
