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2013 (12) TMI 209 - AT - Service TaxApplication for modivation of stay order [2013 (12) TMI 215 - CESTAT CHENNAI] - Demand of service tax - Commercial Training and Coaching Service - 50% tax liability not paid as claimed to be cost of materials supplied - Held that:- activity relates to testing of software and is primarily connected with computer software development and hence is prima facie covered by the exclusion clause under Notification No.24/2004-ST as amended by Notf. 19/2005-ST - it will not be proper to make any modification of the stay order, in view of the observation of the Bombay High Court in the case of Baron International Ltd. [2003 (9) TMI 97 - HIGH COURT OF JUDICATURE AT BOMBAY] - However the time-limit for complying with the stay order is extended by another six weeks - Following decision of Rayudu Vision Media Ltd. Vs Commissioner of Central Excise, Hyderabad [2013 (12) TMI 52 - CESTAT BANGALORE] - no case for modification in the stay order.
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