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2011 (9) TMI 787 - CESTAT, BANGALORE
INTEGRA MICRO SOFTWARE SERVICES PVT. LTD. Versus C. S. T., BANGALORE
Applications for waiver of pre-deposit - According to the applicants, they are involved in development of software, testing of the same and undertaking modification and upgradation in the course of use of the software developed by them as advised by their clients and therefore, their activities should be treated as falling under the “Information Technology Software Services” under Section 65(105)(zzzze) - Held that: the agreements are not for mere supply of manpower but for undertaking entire activities relating to development of software to the satisfaction of their clients including modification and upgradation of the said software based on difficulties being pointed out by the clients while using the software developed by the applicants - The personnel including the project Managers are on the payrolls of the applicant companies only - Decided in favor of the assessee