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2014 (5) TMI 1019 - CESTAT MUMBAIDemand of service tax - business auxiliary service - Held that:- With effect from 16-5-2008, Information Technology Service became taxable under the Finance Act. As per the definition of Information Technology Services provided under Section 65(53a) means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment. We have gone through a copy of the agreement which is on record whereby the applicants are undertaking activity of system development and maintenance, computer operations and support, etc. In view of above, we prima facie find the merit in the contention of the applicant that the applicant is not providing business auxiliary service but in fact are providing Information Technology Service which has become taxable only with effect from 16-5-2008. In view of above, pre-deposit of the dues is waived and recovery thereof stayed during the pendency of the appeal - Stay granted.
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