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2014 (1) TMI 1422 - AT - Service TaxWaiver of pre deposit - Contract for software development - Revenue considered it under manpower supply - Tribunal dismissed assessee's appeal - Held that:- two different type orders (in the cases of Prime Focus and Cognizant Technology [2010 (3) TMI 328 - CESTAT, CHENNAI]) were passed by the Tribunal on the same day without application of mind. As on date on almost the very same facts, the issue stands decided against the applicant by the Tribunal - applicant has placed some additional documents which may be relevant for the purpose of determining the issue. We also notice that the chart now presented claiming deductions from demand confirmed has not been presented before the adjudicating authority and we are not in a position to accept the chart at this stage - Conditional stay granted.
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