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2014 (12) TMI 786 - AT - Service TaxWaiver of pre deposit - Information Technology Software Services - Held that:- On going through the definition ITSS as provided in clause (zzzze) of Section 65(105), the software supplied electronically only appears to be liable and therefore in the case which is before us where software has been provided after loading on physical media, is not covered. Therefore appellant has made out prima facie case for waiver on merits. Accordingly, the requirement of pre-deposit is waived and stay against recovery is granted - Stay granted.
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