2010 (7) TMI 389

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..... w.e.f. 16-5-2008 when the impugned service came into the net of Service tax - demand pertains to the period prior to that - demand is not sustainable - ST/762/2009 - ST/123/2010(PB) - Dated:- 2-7-2010 - Dr. Chittaranjan Satapathy, Shri Ashok Jindal, JJ. REPRESENTED BY : Shri A.R. Madhav Rao, Advocate, for the Appellant. Shri Mahesh Rustogi, DR, for the Respondent. [Order per .....

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..... ct, the applicants are developing the software and their keeping upgradation of the same which is well covered under the Information Technology Service for which the applicants are paying Service tax w.e.f. 16-5-2008 when the impugned service came into the net of Service tax. The demand pertains to the period prior to that. Hence, demand is not sustainable. 3. Considering the submissions made .....

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