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2008 (1) TMI 116 - CESTAT BANGALORETesting of software during its development & training customers in software – revenue proceeded to cover both services under head “Technical Inspection & Certification Service” & “Commercial Training & Coaching Service” respectively – testing is done during development of software so software engineering is not taxable under impugned head – secondly, computer training became taxable w.e.f. 15.6.05 so demand of tax for disputed period is not justified – no suppression, demand time barred
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