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2015 (4) TMI 702 - AT - Service TaxManagement Consultancy Services or Consulting Engineers Services - development of software and system analysis for internet based trading services - Held that:- Court called for the records and checked the invoices under which the appellant/assessee had billed the service recipient i.e. Financial Technology India Pvt. Ltd, Netfinex.Com India Ltd. and Multi Commodity Exchange of India. The invoices clearly indicate that the said consultation services are provided towards software and system development charges. It is on record as noted by the first appellate authority that the service of Design and Development of Computer Software rendered by the appellant/assessee are covered under Information & Technology Services would fall under Section 65(105)(zzze) and came into tax net in 2008. In our considered view, if the services rendered by the appellant/assessee are in respect of computer software then the tax liability may arise on them only from 2008. In our view the appellant/assessee has made out a strong case in their favour. - services rendered by the appellant/assesssee during the period in question will fall under the Consulting Engineers Services with exemption from the payment of service tax liability - Decided against Revenue.
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