TMI Blog2009 (11) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imposition of penalties on respondents be cause of short payment/delayed payment/non payment of Service tax. We find that Commissioner (Appeals) in his order, no doubt has observed that services of audit/validation of software provided by the respondents cannot be categorized under the Consulting Engineering Services. However, it has to be noted that matter before Commissioner (Appeals) was whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to perform their many applications. They solve technical problems that arise. What is important to be noted in the present, case is that the appellants are providing services in the I disciplines of computer software engineering and Notification 04/99-ST. dated 28-2-1999 is evident that such services are correctly classifiable under Consulting Engineer's service. This was further made clear by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that the services related to computer software engineering was not taxable 1-6-2007 and on that ground, I an, inclined to extend the benefit to the appellants. 2. Since the issue involved is short and we find that no further hearing is required to come to conclusion and accordingly, we reject the stay petition and take up the appeal itself for consideration. In view of the observations ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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