Implementation and Usage of Information Technology by APTS is not BAS: CESTAT quashes Denial of Service Tax Exemption [Read Order]

The CESTAT quashed denial of service tax exemption and ruled that the implementation and usage of information technology by APTS is not BAS
By Kalyani B. Nair - On December 28, 2023 10:17 am - 2 mins read
Implementation and Usage of Information Technology - APTS - BAS - CESTAT - taxscan

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed denial of service tax exemption and ruled that the implementation and usage of information technology by Andhra Pradesh Technology Services Ltd (APTS) is not business auxiliary services (BAS). The Appellant is a government company of the State government formed for the…

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