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2008 (5) TMI 84

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..... llant. Smt. Sudha Koka for the Respondent. [Order per S. L. PEERAN, MEMBER (J)] - The stay and appeal are taken up together for disposal as per law, as the issue is finally settled by the Tribunal ruling rendered in the case of Dataware Computers v. CCE, C ST and two others vide Final Order Nos. 479 to 481/2008, dated 25-3-2008. The Department proceeded against the appellants who were working under contract for ERO, Adoni of M/s. Transmission Corporation of Andhra Pradesh (AP Transco) for providing services of maintenance of records and furnishing of information/outputs, billing and accounting work on monthly/bi-monthly, uploading data to hand held computers to prepare electricity bills of the consumers by the spot billing agen .....

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..... fell under 'Information Technology Services'. The findings recorded in paras 5 and 6 are reproduced herein below:— "5. The relevant portions hi the contract are reproduced below for understanding the scope of the services rendered by the appellants. (3) The Accounting Agency shall upload and download the data from the Spot Billing machines directly either by departmental staff or by spot billing agencies on regular basis and the data in other formats shall not be accepted to avoid data manipulation. (4) The Accounting Agency shall validate the spot billing data furnished by the Departmental Staff or Spot Billing Agency with the software maintained and analyse the correctness of the bills issued to the consumer duly furnishing .....

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..... r specifying the periods; (20) Category changes effect in Master; (21) Phase and Load changes effected in the Master; (22) Name Transfers effected in Master; (23) Services dismantled and deleted from Master; (24) Electricity duty return; (25) Abstract of cycle-wise services for billing; (26) Half-yearly ledgers/annual ledgers (1 Copy); (27) Annual Master for all the services (2 Copies); (28) Any other reports periodically devised by APCPDCL and called for shall have to be furnished (2 copies). (7) The agency shall furnish the C.A. T. Rolls Sales Data Base of the services maintained with them by 7th of every month in the format prescribed by the Company and any amendments thereto are also to be incorporated. (8) The w .....

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