I. Classification of services – Section 65(19) of the Finance Act, 1994 – Business auxiliary service (OR) , Period 1-10-2004 to 31-3-2009 Excise and Taxation Technical Service Authority of Punjab awarded to assessee work of computerization of Sales Tax System and operation of same – Assessee sub-contracted a part of this work pertaining to setting up of Wide Area Network (WAN) connection to a company HSCL – Adjudicating Authority held that activity of setting up of WAN connection outsourced to HSCL would fall under category of ‘Business auxiliary service’ – Whether Adjudicating Authority was justified in his view – Held, no
II. Classification of services – Section 65(64) of the Finance Act, 1994 – Management, maintenance or repair (OR) Period 2006-08 Excise and Taxation Technical Service Authority of Punjab awarded to assessee work of computerization of Sales Tax System and operation of same, which included supply of hardware, software, UPS, LAN equipment and also laying structural cabling . Whether activity of supply of hardware, software, UPS, LAN equipment and also laying structural cabling would fall under category of ‘management, maintenance or repair service’ as alleged by Adjudicating Authority – Held, no
III. Classification of services – Section 65(64) of the Finance Act, 1994 Management, maintenance or repair (OR) Period 1-10-2004 to 31-3-2007 Assessee was engaged in maintenance of software . Whether said service provided by assessee would fall under category of ‘management, maintenance or repair service’ as alleged by Adjudicating Authority – Held, no
Citation: [2018] 96 taxmann.com 101 (New Delhi – CESTAT)