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2013 (10) TMI 391 - AT - Service TaxWaiver of pre deposit - man power supply services - Section 65 (105)(k) - assessee contended that they were not supplying man power for doing work under the supervision of clients. But, they had specific responsibilities in relation to development of software and the activities could be classified only as Information Technology Services made taxable under section 65 (105)(zzzze) - Held that:- wherever similar contracts by one party with other software companies, where the details of software developed were not specified in the contract, we had taken a prima facie view that the contracts were for man power supply. The contract do not show any specific software developed or any such activity but only has placed general contracts which does not seem to reveal the actual state of affairs. This issue will be looked into in more detail at the time of final hearing of appeal. At this stage, prima facie we are not convinced by the argument of the applicant that the service rendered by them was in the nature of information technology service and not manpower supply service. - stay granted partly.
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