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2010 (5) TMI 138 - AT - Service TaxManpower supply services- The appellants herein are engaged in testing of functionality and performance of software developed by its clients. Appellants were also engaged to supply the required skilled manpower to test the software being developed by their clients. A show-cause notice proposing recovery of service tax on technical testing and analysis services and on manpower supply services was issued. The notice also raised a demand of interest and proposed imposition of penalty. In the light of the decision of Stag Software Pvt. Ltd. Vs Commissioner of Service Tax, Bangalore held that- software testing being an integral part thereof, was not covered under the technical inspection and certification service. And in the light of decision of Cognizant Tech. Solutions (I) Pvt. Ltd. Vs Commissioner, LTU Chennai held that- set aside the order and remand back the matter. The appeal is thus allowed by remand.
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