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2009 (11) TMI 336 - CESTAT, AHMEDABADConsulting Engineer service-Software testing- - In the stay application, Revenue has requested for stay the operation of Commissioner (Appeals) order wherein she has held that services of testing software or auditing software provided by the respondents is not liable to Service tax. In the light of Notification 04/00-ST. dated 28-2-1999 till 10-9-2004. There after, till 1-6-2007, software testing and testing and auditing software, excluded from the taxable service as per the definition of taxable service provided under Section 65(l05)(g) of the Act which read as “to a client, by a consulting engineer in relation to advice, held that- reject the stay petition and take up the appeal itself for consideration. On the basis of findings of Commissioner (Appeals), reject the appeal filed by the revenue.
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