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2013 (9) TMI 431 - AT - Service TaxSoftware Development Service OR Manpower supply Service - stay - The appellant had entered into agreements with several clients for providing service as software development - Revenue was of the view that appellant was in fact engaged in providing manpower for development of software and therefore the services provided by them has to be treated as manpower supply service – Held that:- Following Future Focus Infotech India Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai [2010 (3) TMI 190 - CESTAT, CHENNAI] - what was provided was actually ‘manpower supply service’, even though the assessee claimed it under ‘information technology service’ - No doubt there were clauses relating to deliverables and quality of work in the contracts but these by themselves do not indicate that the appellants are providing information technology software services to TCS and Infosys - Any person or organization obtaining skilled personnel had to ensure that such men deliver work of standard quality - No one would employ a person who was not skilled enough and no one would pay for shoddy work even if done by a skilled man. Waiver of Pre-deposit - prima facie case is against the assessee - stay granted partly.
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