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2013 (8) TMI 375 - AT - Service TaxClassification of Service - Demand for short paid duty – Interest and Penalty – Services to SEZ - Whether the services were in the nature of ‘Manpower Supply’ u/s 65(68) or in the nature of ‘Information Technology Services’ u/s 65 (53a) –Revenue was of the view that the services were in the nature of manpower supply which had become taxable from 16.6.2005 itself – Held that:- Prima facie, the contracts involved were for supply of manpower rather than contracts for software development. As regards supply of services to SEZ. - Assesse had not placed on record the details of any software that they developed or any deliverables in respect of any contract - there was shortage of even man-hours, billing were deducted proportionately - the companies to whom the persons were deputed were themselves software developers – Services supplied to SEZ had not been supported by enough documentary evidence - it was a clear case of suppression – relying upon Diksha Technologies Pvt. Ltd. Vs. CCE, Bangalore [ 2010 (10) TMI 491 - CESTAT, BANGALORE]. Waiver of pre-deposit – 50 Lakhs were ordered to be submitted as pre-deposit – rest of the duty waived till the disposal – stay granted partly.
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