Applicability of Service tax on billing and data processing done by CA firm for Power Distribution Company

SUMMARY OF CASE LAW In terms of the Board’s clarification dated 28-2-2006, the service rendered namely outsourcing of spot billing work by APCPDCL would come within the ambit of business support service which is liable to service tax only with effect from 2006. RELEVANT PARAGRAPH 13. We have gone through the records of the case very carefully. The active carried out by the appellant is mainly spot billing and data processing for the APCPDCL. The appellants have clearly shown that during the relevant period, the services would come within the category of information technology service an...