2008 (7) TMI 298

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..... concerned department and concerned Govt., department distributes the bill to the customers, therefore, mere printing of bill does not make the applicant liable under business auxiliary service – prima facie case against demand – stay granted - ST/375/2008 - ST/291/2008-(PB) - Dated:- 30-7-2008 - S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) Shri V.K. Agrawal, Advocate, for .....

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..... s for printing bills the development of software is Information Technology Service and the same has been excluded from the scope of business auxiliary service, therefore, demand after including the value of software development is not sustainable. The applicant also submitted that on the same issue in respect of other assessees who entered into contract with the Electricity Board and Public Health .....

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..... n of the applicant is that they are only printing the bills after printing the bills were handed over to the concerned department and concerned Govt., department distributes the bill to the customers, therefore, mere printing of bill does not make the applicant liable under business auxiliary service. 5. We find that the Commissioner (Appeals) on the similar issue vide order dated 22-11-06 set .....

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