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2014 (5) TMI 838 - CESTAT CHENNAIWaiver of pre deposit - Information Technology Service - whether the service of this type is one of "Man-power Supply Service" or "Information Technology Service" has to be examined with reference to each of the contracts - Held that:- There are about 20 such contracts involved in this demand. On a preliminary scrutiny, we find both types of contracts. In one type the receiver of service were organisations like banks which hire services of others to develop software or certain modifications software and the agreement specified tasks for development of software and the billing also was in terms of the completed part of the development project. The other type agreements suggest that the service provided is of "Man-power Supply" service, which is evident from bills raised on man-month basis and also from the fact that the receiver of service was also a software developer which would imply that the applicant could not have been developing the software - Conditional stay granted.
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