2009 (2) TMI 717

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..... Respondent. ORDER The learned Counsel Shri G.L. Rawal categorically submits that entire demand is composed of five parts as under :- Sl. No. Description Period Amount (Rs.) 1. Maintenance of Computer Software 9-7-04 to 31-3-06 31,56,723/- 2. Lease Line Connectivity 5-9-02 to 20-3-07 6,90,674/- 3. Caliberation of Machine July 03 and March 04 28,800/- 4. Cartridge Refilling 200 .....

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..... 723/- and that is not sustainable. 3. Learned Counsel further submits that against rest of the demand of Rs. 19 lakhs (Rupees Nineteen lakhs) the appellant has already made deposit of nearly Rs. 7 lakhs (Rupees Seven lakhs). Hence balance demand may not be realized during pendency of appeal. This he says reading from the operative part of order of adjudication. He also submits that repair and mai .....

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..... cation of the notification bringing repair and maintenance into the ambit of taxable service w.e.f. 11-5-07 (sic) whether retrospectively or prospectively apart from various other issues to be decided in the course of elaborate hearing. Both sides agree that software was recognized as goods under the law. Prima facie, we consider that interpretation, confusion and ground of limitation call for tho .....

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