Outsourcing of WAN connection set-up to other co. couldn't be classified as business auxiliary service

GST/Service Tax: Where Excise and Taxation Technical Service Authority of Punjab awarded to assessee work of computerization of Sales Tax System and operation of same and assessee sub-contracted a part of this work pertaining to setting up of Wide Area Network (WAN) connection to a company HSCL, activity of setting up of WAN connection outsourced to HSCL would not fall under category of 'Business auxiliary service'

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