Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2008 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 237 - HC - Service TaxAppeal to High Court – New Plea - company is engaged in software development and other software services, more importantly, testing of software during its development. Further, it is not in dispute that it also imparts training in software to its various customers - According to the department, testing of software is liable to Service Tax under the category of “Technical Inspection and Certification” services as defined in 65(108) of the Finance Act of 1994 – held that - at this stage, we cannot permit the learned counsel for the appellant to raise an issue, which was not specifically argued before the Tribunal. That being the position, the appeal being devoid of any merit is hereby dismissed.
|