Business Auxiliary Services

CESTAT, BANGLORE BENCH
Phoenix IT Solutions Ltd. (vs) Commissioner of Central Excise*, Visakhapatnam
Section 65(19) of the Finance Act, 1994 – Business auxilliary service – Period 1-7-2003 to 30-9-2006 – Assessee under agreements with electricity companies provided service of computerized collection centre-Computerized collection centre was required to collect amount from customers, account for same and ensure that same was remitted to bank on same day – Whether above services provided by assessee on behalf of electricity companies would be covered under business auxiliary service – Held, yes [Para 12]
Section 65(19) of the Finance Act, 1994 – Business auxiliary service – Period 1-7-2003 to 30-9-2006 – Assessee under agreements with electricity companies provided electricity call center service – As per contract call center had to received complaints, record nature of complaints, date and time of complaints on behalf of electricity board and to monitor same till complaints were resolved – Whether above service provided by assessee would be covered under definition of business auxiliary service – Held, yes[Para 12]